WT/REG392/1  
12 August  2019 
(19-5252) Page: 1/40 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT  BETWEEN TURKEY  AND SINGAPORE  
(GOODS AND SERVICES ) 
Report by the Secretariat  
This report, prepared for the consideration of the Free Trade Agreement  between Turkey  
and Singapore , has been drawn up by the WTO Secretariat on its own responsibility and 
in full consultation with the Parties. The factual presentation reproduces as closely as 
possible the terminology used in the Agreement and in the comments provided and 
does not imply official endorsement o r acceptance by the Secretariat of such 
terminology. The report has been drawn up in accordance with the rules and procedures 
contained in the Decision for a Transparency Mechanism for Regional Trade Agreements 
(WT/L/671) and thus does not imply any value judgement by the Secretariat regarding 
the contents of the Agreement.  
Any technical questions arising from this report may be addressed to Jo-Ann Crawford  
(tel: +41 22 739 5422). Any statistical questions arising from this report may be 
addressed to  Rowena  Cabos  (tel: +41 22 739 5185). 
 
 
  WT/REG392/1  
 
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  TABLE O F CONTENTS  
Page 
1   TRADE ENVIRONMEN T ................................ ................................ ................................ . 4 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 4 
1.2   Trade in services and investment  ................................ ................................ ..................  6 
2   CHARACTERISTIC E LEMENTS OF THE AGREE MENT  ................................ ......................  9 
2.1   Background Information  ................................ ................................ ...............................  9 
3   PROVISIONS ON TRADE IN  GOODS  ................................ ................................ ...........  10 
3.1   Import duties and charges, and quantitative restrictions ................................ .................. 10 
3.1.1    General provisions  ................................ ................................ ................................ ...10 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ......... 10 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 10 
3.1.4    Liberalization schedule by product  ................................ ................................ ............. 11 
3.1.5    Tariff rate quotas  ................................ ................................ ................................ .....13 
3.2   Rules of origin  ................................ ................................ ................................ ............ 14 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 15 
3.4   Regulatory provisions on trade in goods  ................................ ................................ ........ 15 
3.4.1    Standards  ................................ ................................ ................................ ............... 15 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......15 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 15 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 16 
3.4.2.1   Global safeguards  ................................ ................................ ................................ .16 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 16 
3.4.2.3    Balance of Payments safeguards  ................................ ................................ ............. 16 
3.4.2.4    Special safeguards  ................................ ................................ ................................ 17 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .17 
3.4.4    State Trading Enterprises  ................................ ................................ ......................... 17 
3.4.5    Customs -related procedures ................................ ................................ ...................... 17 
4   PROVISIONS ON TR ADE IN SERVICES AND INVESTMENT  ................................ .........  17 
4.1   Scope and definitions  ................................ ................................ ................................ ..17 
4.2   Denial of benefits  ................................ ................................ ................................ .......18 
4.3   General provisions on trade in services  ................................ ................................ ......... 18 
4.3.1    Market access  ................................ ................................ ................................ ......... 18 
4.3.2    National treatment and MFN  ................................ ................................ ...................... 18 
4.3.3    Local presence  ................................ ................................ ................................ ........ 19 
4.3.4    Performance Requirements  ................................ ................................ ....................... 19 
4.3.5    Senior Management and Boards of Directors  ................................ ............................... 19 
4.3.6    Movement of natural persons  ................................ ................................ .................... 19 
4.4   Liberalization commitments  ................................ ................................ ......................... 20 
4.4.1    Singapore  ................................ ................................ ................................ ............... 20 
4.4.1.1    MFN and horizontal commitments  ................................ ................................ ........... 20 WT/REG392/1  
 
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  4.4.1.2    Sector -specific commitments  ................................ ................................ .................. 20 
4.4.2    Turkey  ................................ ................................ ................................ ................... 23 
4.4.2.1    MFN and horizontal commitments  ................................ ................................ ........... 23 
4.4.2.2    Sector -specific commitments  ................................ ................................ .................. 24 
4.5   Regulatory provisions  ................................ ................................ ................................ ..27 
4.5.1    Domestic regulation  ................................ ................................ ................................ .27 
4.5.2    Recognition  ................................ ................................ ................................ ............. 27 
4.5.3    Subsidies  ................................ ................................ ................................ ................ 27 
4.5.4    Safeguards  ................................ ................................ ................................ ............. 27 
4.5.5    Invest ment ................................ ................................ ................................ ............. 27 
4.6   Sector specific provisions on trade in services  ................................ ................................ 28 
4.6.1    Telecommunications  ................................ ................................ ................................ .28 
4.6.2    Financial Services  ................................ ................................ ................................ ....28 
5   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  29 
5.1   Transparency  ................................ ................................ ................................ ............. 29 
5.2   Current payments and capital movements  ................................ ................................ .....29 
5.3   General Exceptions  ................................ ................................ ................................ .....30 
5.4   Security Exceptions  ................................ ................................ ................................ ....30 
5.5   Taxation  ................................ ................................ ................................ .................... 30 
5.6   Accession and Withdrawal ................................ ................................ ............................ 30 
5.7   Institutional framework  ................................ ................................ ............................... 30 
5.8   Dispute settlement  ................................ ................................ ................................ .....31 
5.9   Relationship with other agreements concluded by the Parties  ................................ ........... 32 
5.10   Government procurement  ................................ ................................ .......................... 34 
5.11   Intellectual property rights  ................................ ................................ ......................... 34 
5.12   Electronic Commerce  ................................ ................................ ................................ .35 
5.12.1    Competition  ................................ ................................ ................................ .......... 35 
ANNEX 1  ................................ ................................ ................................ ........................  37 
 
  WT/REG392/1  
 
- 4 - 
 
   
 
KEY FACTS  
 
Parties to the Agreement:  Turkey and Singapore   
 
Date of Signature:   14 November 201 5  
 
Date of Entry into Force:   1 October 2017  
 
Date of Notification:   14 September 2018  
 
Full implementation :  1 January 2027  
 
 
 
1  TRADE ENVIRONMENT  
1.1.  Singapore and Turkey have both notified a total of 23 RTAs to the WTO.  The RTA between 
Turkey and Singapore  is the first agreement that Turkey has concluded and put into force  that 
contains provisions on trade in services . 
1.2.  In 2017, Singapore's GDP was estimated at USD 323 billion , while that of Turkey was 
USD 849 billion . Averaged over the period 201 5-2017, the Parties ' trade (goods and services) to 
GDP ratio was 160.2  for Singapore  and 24.8 for Turkey .1 
1.1  Merchandise trade  
1.3.  In 2017, Singapore's merchandise exports amounted to USD 373 billion  (2.11% of global 
exports)  and imports to USD 328 billion  (1.82% of global imports) . In the same year, Turkey's 
merchandise exports amounted to USD 157 billion (0.89% of global exports) and imports to USD 234 
billion  (1.3% of global imports). For both Parties, manufactured products represented the main 
commodity group traded (76.5% and 7 0.1% respectively of Singapore's exports and imports; and 
75.2% and 68.8% respectively of Turkey's exports and imports).  
1.4.  Chart 1.1 summarizes the trends in global and bilateral trade of the Parties.  From 2000 -2017 
Turkey is running a steady and expanding g lobal trade deficit. Starting in 2007 it has run  a bilateral 
trade surplus with Singapore  in most years . Singapore has run a global trade surplus over the period 
which has been steadily increasing since 2011.  
                                                
1 WTO Trade Profiles (November 2018).  WT/REG392/1  
 
- 5 - 
 
  Chart 1.1 Turkey and Singapore:  Merchandise bilateral trade and with world, 2000 -2017  
 
Source:  UNSD Comtrade database.  
 
1.5.  Based on 201 7 trade data, Turkey  was Singapore 's 27th largest source of imports and 3 4th 
largest destination for exports, while Singapore  was Turkey 's 34th largest source of imports and 
30th largest export destination.2  
1.6.  The commodity structure of trade between Turkey and Singapore , as well as of their global 
trade in the period 201 4-2016, is shown in Chart 1.2 on the basis of Harmonized System (HS) 
sections. Plastics and m achinery accounted for about two thirds of Turkey's  imports from Singapore . 
Turkey's  largest import categories globally were machinery , minerals and base metals  (respectiv ely 
21%, 19% and 12%). Singapore's main imports from Turkey were minerals (31%) and machinery 
(29%)  while its  largest imports globally were machinery (41%) and minerals  (24%). 
                                                
2 UNSD, Comtrade database.  
0.00.51.01.52.02.53.03.54.04.55.0
050100150200250300350400450500
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017B. Singapore 2000 -2017
(USD billions)
Imports from Turkey (Right Axis)
Exports to Turkey (Right Axis)
Total Imports
Total Exports
0.00.51.01.52.02.53.03.54.04.55.0
050100150200250300350400450500
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017A. Turkey 2000 -2017 
(USD billions)
Imports from Singapore (Right Axis)
Exports to Singapore (Right Axis)
Total Imports
Total ExportsWT/REG392/1  
 
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  Chart 1.2 Turkey and Singapore: product composition of merchandise trade, 2014 -2016  
 
Source:  UNSD, Comtrade database . 
 
1.2  Trade in services and investment  
1.7.  In 2017 , Singapore 's share of total commercial services exports and imports were 3.11% and 
3.36% respectively, w hile Turkey's  share was 0.82% of world exports and 0.45% of world imports. 
With total commercial services exports of US D 164 billion, and imports o f USD 171 billion, Singapore  
was the world's 6th largest exporter and 5th largest importer of commercial serv ices. Turkey  was the 
17th largest exporter (US D 43 billion) and 27th largest importer (US D 23 billion).3 
1.8.  Charts 1.3 and 1.4 show global trade in commercial services for Turkey and Singapore  (based 
on the period 200 5-2017). Turkey is a net exporter of services to the world with travel services and 
transportation services accounting for the largest categor ies of traded services. In most years over 
the period , Singapore has run a slight global services deficit . Transport servic es, other business 
services and transportation services are the mainly traded services.  
                                                
3 WTO Trade Profiles (November 2018).  
35
291411434Turkey imports from Singapore (%)
21
19
1210975322225Turkey's Global Imports (%)
47
141054333210Singapore's Global Exports (%)
31
29984442226Singapore's imports from Turkey 
(%)
41
2464444328Singapore's Global Imports(%)
18
14
14
12755554326Turkey's Global Exports(%)Total: USD 341 million Total: USD 216 billion
Total: USD 318 billion Total: USD 148 billionTotal:  USD 365 billion
Total: USD 517 million
MineralsPrepared foodsVegetables
Wood pulpPlasticsChemicals
Precious stones
Articles of stone, 
plaster, cementTextiles
VehiclesMachineryBase metals
OtherMiscellaneousOpticalWT/REG392/1  
 
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  Chart 1.3 Turkey: Trade in commercial services data with world, 2005 -2017  
 
Note: No trade data for Manufacturing services on physical inputs owned by others and Maintenance and 
repair services n.i.e. (2005 -2010) . 
 No export data on Charges for the use of intellectual property n.i.e. (2005 -2016) . 
 Based on BPM6.  
Source:  WTO Statistics Database.  
Chart 1.4 Singapore: Trade in commercial services data with world, 2005 -2017  
 
 
Note:  No trade data for Manufacturing services on physical inputs owned by others (2005 -2017) . 
 Based on BPM6.  
Source:  WTO Statistics Data base.  
Manufacturing services on physical 
inputs owned by others
Maintenance & repair services, n.i.e.
Transport services
Travel servicesInsurance and pension 
services
Financial services
Charges for the use of 
intellectual property n.i.e.Telecom, computer and 
information services
Other business servicesConstruction services
Personal, cultural and 
recreational services0102030405060
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017A. Turkey imports from world
2005 -2017
(USD Billion)
0102030405060
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017B. Turkey exports to world
2005 -2017
(USD Billion)
Manufacturing services on physical 
inputs owned by others
Maintenance & repair services, n.i.e.
Transport services
Travel servicesInsurance and pension 
services
Financial services
Charges for the use of 
intellectual property n.i.e.Telecom, computer and 
information services
Other business servicesConstruction services
Personal, cultural and 
recreational services020406080100120140160180
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017A. Singapore imports from world
2005 -2017
(USD Billion)
020406080100120140160180
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017B. Singapore exports to world
2005 -2017
(USD Billion)WT/REG392/1  
 
- 8 - 
 
  1.9.  Chart 1. 5 depicts Turkey's  foreign direct investment stocks and flows with the world and 
Singapore for the period 20 13-2017. Turkey has been a global recipient of FDI flows over the period  
with inward flows peaking in 2015 and declining thereafter . Its inward stock of FDI has fluctuated 
over the period but is on an upward trend  since 2016 . Outward stocks of global FDI have remained 
steady over the period . Turkey is a net recipient of FDI flows from Singapore with inward flows 
peaking in 2014 and sharply declining thereafter. Inward stocks of FDI from Singapore are on an 
upward trend since 2013.  
Chart 1.5 Turkey: FDI stock and flow with world, 2000 -2017  
 
Note:  Based on OECD's Benchmark Definition of F DI, 4th edition (BMD4).  
Source:  OECD . 
 
1.10.   Chart 1. 6 depicts Singapore's  foreign direct investment stocks and flows with the world for 
the period 2000 -2017. Singapore has for the most part been a global recipient of FDI flows over the 
period subject to a number of fluctuations. Its global stocks of both inward and outward FDI have 
increased over the period with inward stocks outpacing outward.   
1.11.   According to Singapore, Turkey's stock of direct investment in Singapore at the end of 2017 
was SGD70 million. Si ngapore's stock of direct investment in Turkey at the same period was SGD650 
million.  
050100150200250
2013 2014 2015 2016 2017FDI stock with world
2013 -2017
(USD Billion ) 
Outward Inward
0.00.20.40.60.81.01.21.4
2013 2014 2015 2016 2017FDI stock with Singapore
2013 -2017
(USD Billion) 
Outward Inward
0510152025
2013 2014 2015 2016 2017FDI flow with world
2013 -2017
(USD Billion ) 
Outward Inward
020406080100120140160
2013 2014 2015 2016 2017FDI flow with Singapore
2013 -2017
(USD Million ) 
Outward Inward
Note: no outward stock for 2013 and 2015. WT/REG392/1  
 
- 9 - 
 
  Chart 1.6 Singapore: FDI stock and flow with world, 2000 -2017  
 
Source:  UNCTAD.  
 
2  CHARACTERISTIC ELEME NTS OF THE AGREEMENT  
2.1  Background Information  
2.1.  The Free Trade Agreement (hereinafter "the Agreement") between Singapore and Turkey was 
signed on 14 November 2015  and entered into force on 1 October 2017 . The Parties notified the 
goods and services aspects of the Agreeme nt to the WTO on 14 September 2018, in document 
WT/REG392/N/1 - S/C/N/916. The notification was made pursuant to Article XXIV:7(a) of GATT  1994 
for goods, and to Article V:7(a) of GATS for services. The text of the Agreement, together with its 
Annexes, is available on the Parties' official websites:  
Singapore :  
www.fta.gov.sg   
 
https://ie.enterprises g.gov.sg/Trade -From-Singapore/International -Agreements/free -trade -
agreements/TRSFTA  
 
Turkey : 
http://www.trade.gov.tr  
 
2.2.  The Agreement is composed of 18 Chapters, one protocol and a number of annexes and 
appendices.  
Box 2.1 Structure of the Agreement  
Preamble   
Chapter 1  Objectives and General  Definitions  
Chapter  2 National Treatment and Market Access for Goods  
Chapter 3  Trade Remedies  
Chapter 4  Sanitary and Phytosanitary Measures  
Chapter 5  Technical Barriers to Trade  
Chapter 6  Customs and Trade Facilitation  
Chapter 7  Cross Border Trade in Services  
Chapter 8  Telecommunications  
Chapter 9  Electronic Commerce  
02004006008001,0001,2001,400
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017FDI stock with world
2000 -2017
(USD Billion ) 
Outward Inward
0102030405060708090
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017FDI flow with world
2000 -2017
(USD Billion) 
Outward InwardWT/REG392/1  
 
- 10 - 
 
  Preamble   
Chapter 10  Financial Services  
Chapter 11  Temporary Movement of Natural Persons  
Chapter 12  Investment  
Chapter 13  Government Procurement  
Chapter 14  Competition and Related Matters  
Chapter 15  Intellectual Property  
Chapter 16  Transparency  
Chapter 17  Dispute Settlement  
Chapter 18  Institutional, General and Final Provisions  
Source:  WTO Secretariat based on the Agreement.  
 
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  Chapter 2 of the Agreement covers national treatment and market access for goods. The Parties 
agree to accord national treatment to the goods of the other Party in accordance with Article III of 
the GATT 1994 and its interpretative notes which are incorporated into the Agr eement, mutatis 
mutandis (Article 2.3).  
3.2.  The Parties shall ensure that all fees and charges imposed in connection with imports or exports 
are consistent with their obligations under Article VIII of GATT 1994 and its interpretative notes 
(Article  2.10).  
3.3.  The Parties affirm their existing rights and obligations under the Import Licensing Agreement 
(Article 2.11).  
3.1.2   Liberalization of trade and tariff lines  
3.1.3   Liberalization schedule  
3.4.  Each Party agrees to reduce and/or eliminate its customs duties on imported goods  of the other 
Party in accordance with the schedules set out in Annex 2 -A. Three years after the Agreement's 
entry into force, on the request of either Party, the Parties shall consult to consider accelerating and 
broadening the scope of the tariff liberal ization (Article 2.6).  
3.5.  Except as provided for in Annex 2 -A, neither Party shall increase any existing customs duty or 
introduce any new customs duty on imports of goods originating in the other Party (Article 2.8).  This 
shall not preclude a Party from rais ing a customs duty to the level established in its Schedule in 
Annex 2 -A following a unilateral reduction of its applied MFN customs duty rate.  
3.6.  Neither Party shall adopt or maintain any prohibition or restriction on the import of any good 
from the other Pa rty in accordance with GATT Article XI which is incorporated into the Agreement 
mutatis mutandis (Article 2.9).  
3.7.  Table 3.1 show s the tariff and trade liberalization offered by Singapore under the Agreement. 
In 2017, 99.9% of Singapore 's tariff lines were d uty free on an MFN basis, corresponding to 100% 
of its total imports from Turkey  in 201 4-2016.4 Following the Agreement's entry into force, Singapore  
liberalized the remaining six  lines for imports from Turkey.  
                                                
4 Of the 9,558 lines in Singapore's schedule 9,552 lines (99.9%) are ad valorem . Six lines (0.05%) are 
subject to specific duties.  WT/REG392/1  
 
- 11 - 
 
  Table 3.1 Singapore  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in 
Singapore's 
tariff 
schedule  Value of Singapore's 
imports from Turkey  
(2014 -2016)  
USD million  % of Singapore's 
total imports from  
Turkey  
2014 -2016  
MFN (2017)  9,552  99.9 505.8  100.0  
2017 6 0.1 0.1 0.0 
Total  9,558  100.0  505.9  100.0  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data from the WTO -IDB. 
 
3.8.  As shown in Table 3.2, 22.7% of Turkey's  tariff lines were duty free on an MFN basis in 201 7, 
corresponding to 4 0.4% of its total imports from Singapore  in 201 4-2016.5 Following the 
Agreement's entry into force, it liberalized an additional 57.6% of lines,  representing 53.8% of its 
imports from Singapore  between 201 4-2016. Liberalization continues until 20 27 at which point 9 5% 
of tariff lines, corresponding to 9 9.5% of imports from Singapore  will be duty free. A total of 828 
lines will remain subject to dut ies.  
Table 3.2: Turkey  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in 
Turkey's 
tariff 
schedule  Value of Turkey's 
imports from 
Singapore  
(2014 -2016)  
USD million  % of Turkey's total 
imports from  
Singapore  
2014 -2016  
MFN (2017)  3,738  22.7 137.3  40.4 
2017 9,501  57.6 183.1  53.8 
2020 18 0.1 4.0 1.2 
2022 315 1.9 4.8 1.4 
2024 2,094  12.7 8.9 2.6 
2027 2 0.0 0.4 0.1 
Remain dutiable  828 5.0 1.8 0.5 
Total  16,496  100.0  340.3  100.0  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data from the Turkish authorities . 
 
3.1.4   Liberalization schedule by product  
3.9.  Table 3.3 shows Singapore 's tariff liberalization by HS Section. The six lines that are liberalized 
upon the Agreement's entry into force in 2017 are in HS Section IV . No lines remain dutiable  under 
the Agreement . 
Table 3.3 Singapore:  Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% Number 
of lines  MFN duty -
free lines  
2017  Number of additional duty -free 
lines under the Agreement  
2017  Remain 
dutiable  
I 0.0 521 521   
II 0.0 474 474   
III 0.0 156 156   
                                                
5 Of the 16,496 lines in Turkey's schedule, 16,223 (98.4%) ar e ad valorem . 28 lines (0.2%) are subject 
to specific duties, 115 lines (0.7%) to compound duties, 50 lines (0.3%) to mixed duties and 80 lines (0.5%) 
to other duties.  WT/REG392/1  
 
- 12 - 
 
  HS 
Section  MFN 
Average  
% Number 
of lines  MFN duty -
free lines  
2017  Number of additional duty -free 
lines under the Agreement  
2017  Remain 
dutiable  
IV  0.0a 443 437 6  
V 0.0 204 204   
VI 0.0 1,157  1,157    
VII 0.0 480 480   
VIII 0.0 100 100   
IX 0.0 157 157   
X 0.0 269 269   
XI 0.0 1,079  1,079    
XII 0.0 74 74   
XIII 0.0 215 215   
XIV 0.0 81 81   
XV 0.0 909 909   
XVI 0.0 2,067  2,067    
XVII 0.0 565 565   
XVIII 0.0 329 329   
XIX 0.0 27 27   
XX 0.0 239 239   
XXI 0.0 12 12   
Total  0.0a 9,558  9,552  6 0 
a includes 6 tariff lines with specific duties . 
    Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on data from the WTO-IDB. 
 
3.10.   Table 3.4 shows Turkey's  tariff liberalization by HS secti on. Liberalization takes place at 
regular intervals until 2027 with industrial products subject to a faster liberalization calendar than 
agricultural products. The 828 products remaining dutiable are mostly agricultural products that fall 
in HS Sections I -IV. The average final tariff remaining on dutiable products for agricultural goods 
ranges from 35.8% to 94.4%, while for industrial products it is 8.6%. 
Table 3.4 Turkey: Tariff elimination under the Agreement, by  HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  MFN 
duty-
free 
lines  
2017  Number of additional duty -free lines under 
the Agreement  
Remain  
 dutiable  
Avg. Final  
Tariff 
(Dutiable)  
2017  2020  2022  2024  2027  
I 67.7 1,056  92 33   623 2 306 94.4 
II 28.7 791 98 7   592  94 44.1 
III 23.0 210 34 12   76  88 35.8 
IV  47.9 1,112  75 125   597  315 48.6 
V 1.1 371 218 153       
VI 4.7 3,074  615 2,430    4  25 8.6 
VII 4.2 497 114 348   35    
VIII 3.1 202 55 146  1     
IX 1.9 337 185 152       
X 0.0 429 429        
XI 7.9 2,286  77 2,149   4 56    
XII 7.3 153 3 84  41 25    
XIII 3.8 386 48 285  19 34    
XIV 1.1 97 66 31       
XV 5.0 1,835  650 1,185        WT/REG392/1  
 
- 13 - 
 
  HS 
Section  MFN 
Average  
% No. of 
lines  MFN 
duty-
free 
lines  
2017  Number of additional duty -free lines under 
the Agreement  
Remain  
 dutiable  
Avg. Final  
Tariff 
(Dutiable)  
2017  2020  2022  2024  2027  
XVI 2.1 2,287  650 1,428  7 194 8    
XVII 5.4 456 51 301 11 49 44    
XVIII 2.3 525 182 337  6     
XIX 2.3 27 4 23       
XX 2.7 351 78 272  1     
XXI 0.0 14 14        
Total  12.7 16,496  3,738  9,501  18 315 2,094  2 828 62.4 
Note:  Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on data from the Turkish authorities.  
 
3.11.   The average remaining dutiable rates by HS Chapter applied by Turkey to imports from 
Singapore of agricultural and industrial products at the end of the implementation period are shown 
in Chart  3.1. In the case of agricultural products there is some reduction of duties  vis-à-vis the MFN 
rate in HS Chapters 1, 2, 11, 16 and 17 , while in the rest MFN duties match preferential duties. In 
the case of industrial goods, preferential duties match  MFN duti es in all HS Chapters  indicating no 
reductions of duties on  these products vis-à-vis the MFN rate . 
Chart 3.1 Turkey : Average of dutiable rates, by HS Chapter  
 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Turkish authorities.  
 
3.1.5   Tariff rate quotas  
3.12.   No tariff rate quotas are established under the Ag reement.  
020406080100120
124678910111215161718192021222429333538Average Duty Rate
HS ChapterPreferential MFNWT/REG392/1  
 
- 14 - 
 
  3.2  Rules of origin  
3.13.   Protocol 1  which contains provisions on rules of origin is divided into six sections: general 
provisions; the definition of the concept of "originating products" ; territorial requirements ; origin 
declaration ; arrangements for administrative cooperation; and final provisions . In addition, Protocol 
1 has five annexes as follows: c onditions required for products to be considered as sufficiently 
worked or processed  (Annex A); product specific rules of origin (Annex  B); materials excluded from 
cumulation (Annex C); products for which materials originating in an ASEAN country shall be 
considered as materials originating in a Party  (Annex D) ; and text of the origin declaration (Annex  E).  
3.14.   The following products are con sidered as originating in a Party:  
products wholly obtained in a Party within the meaning of Article 4 of Protocol 1; and  
products obtained in a Party incorporating materials which have not been wholly obtained 
there, provided that such materials have unde rgone sufficient working or processing in the 
Party concerned within the meaning of Article 5 of Protocol 1.  
3.15.   Cumu lation of origin is governed by the provisions of Article 3 of Protocol 1. Products shall be 
considered as originating in a Party i f such produ cts are obtained there by incorporating materials 
originating in  the other Party, provided that the working or processing carried out goes beyond the 
operations referred to in Article 6 (Insufficient Working or Processing). It shall not be necessary that 
the materials of the other Party have undergone sufficient working or processing.  Diagonal 
cumulation is permitted for materials in HS Chapters 25 -97 originating in the European Union or 
ASEAN  provided that preferential trade agreements in accordance with G ATT Article XXIV are in 
force and further  conditions as outlined in Article 3 of Protocol 1  are respected .  
3.16.   The definitions of wholly obtained products, sufficiently worked or processed products and 
insufficient working or processing are found in Articles 4-6 of Protocol 1. A tolerance rule permits 
the use of non -originating materials provided that their total value or net weight does not exceed: 
10% of the weight of the product for products falling within HS Chapters 2 and 4 to 24, other than 
processed fis hery products of Chapter 16; 10% of the ex -works price of the product for other 
products, except for products falling within HS Chapters 50 to 63 for which the tolerances in Notes 
6 and 7 of Annex A to Protocol 1 apply. Further conditions applying to the t olerance rule are laid out 
in Article 5 of Protocol 1.  
3.17.   Annex A sets out the conditions required for all products to be considered as sufficiently 
worked or processed within the meaning of Article 5 (Sufficiently Worked or Processed Products) . 
There are fou r different types of rules which vary according to the product: (a) through working or 
processing a maximum content of non -originating materials is not exceeded; (b) through working 
or processing the 4 -digit HS heading or 6 -digit HS sub -heading of the manu factured products 
becomes different from the 4 -digit HS heading or 6 -digit sub -heading respectively of the materials 
used; (c) a specific working and processing operation is carried out; and (d) working or processing 
is carried out on certain wholly obtain ed materials.  
3.18.   Annex B contains product specific rules of origin and the list of working or processing required 
to be carried out on non -originating materials  to qualify as originating. For agricultural products in 
HS Chapters 1 -10 the wholly obtained criterion is the norm  with some exceptions . For goods in HS 
Chapters 11-24, a change in tariff classification is the most common  rule (in a number of Chapters  
limits on the  weight of non-originating material s, particularly for products  containing sugar , is an 
additional requirement). In the case of industrial goods, a change in tariff classification is the main 
criterion used to determine origin where non -originating inputs are used. These  mostly involve a 
change in tariff heading , some times supplemented by an optional  value -added content requirement  
(in which the value of all non -originating materials used does not exceed a given percentage of the 
ex-works price of the product, ranging from 20% to 60%).  
3.19.   Protocol 1 contains provisions on unit of qu alification; accessories, spare parts and tools; s ets: 
neutral elements; and accounting segregation. Section 3 of Protocol 1 deals with the principle of 
territoriality; non -alteration; and exhibitions.  Section 4 on origin declarati on deals with general 
requirements; conditions for making out an origin declaration; validity of origin declaration; 
submission of origin declaration; importation by instalments; exemptions from origin declaration; WT/REG392/1  
 
- 15 - 
 
  supporting documents; preservation of ori gin declaration and supporting documents; discrepancies 
and formal errors; and amounts expressed in euros. Section 5 on administrative cooperation has 
provisions on cooperation between competent authorities; verification of origin declarations; third 
party  invoice; settlement of disputes and penalties. Section 6 deals with confidentiality; amendments 
or modifications to the Protocol; transitional provisions for goods in transit or storage; and review 
and appeal.  
3.3  Export duties and charges, and quantitative r estrictions  
3.20.   Neither Party shall maintain or institute any customs duty or tax on exports of goods to the 
other Party, nor any internal taxes on goods exported to the other Party that are in excess of those 
imposed on goods destined for internal sale (Artic le 2.7).  
3.21.   Neither Party shall adopt or maintain any prohibition or restriction on the export of any good 
from the other Party in accordance with GATT Article XI which is incorporated into the Agreement 
mutatis mutandis. Before taking any measures provided f or in GATT Article XI.2(a) (export 
prohibitions or restrictions temporarily applied to prevent or relieve critical shortages of foodstuffs 
and other essential products), the Party intending to impose the measure shall provide information 
to the other Party  and attempt to seek a solution (Article 2.9) . 
3.4  Regulatory provisions on trade in goods  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.22.   Chapter 4 of the Agreement governs SPS matters. Each Party reaffirms the SPS Agreement 
that is incorporated into the Chapte r (Article 4.4). The Parties agree to a number of provisions  on 
SPS including trade facilitation (Article 4.7), transparency obligations (Article 4.8), emergency 
measures (Article 4.9), recognition of the principal of equivalence (Article 4.10), import req uirements 
(Article 4.11), coordinators (Article 4.12) and technical cooperation (Article 4.14).  
3.4.1.2   Technical barriers to trade  
3.23.   Chapter 5 covers TBT and applies to all standards, technical regulations, and conformity 
assessment procedures that may affect trade  in goods between the Parties, regardless of the origin 
of those goods. The Chapter does not apply to purchasing specifications prepared by governmental 
bodies for production or consumption requirements of such bodies nor to SPS measures as defined 
in Anne x A of the SPS Agreement (Article 5.2). The Parties affirm their rights and obligations under 
the TBT Agreement which is incorporated into the Chapter (Article 5.3).  
3.24.   The Parties agree to use international standards as the basis for technical regulations a nd 
related conformity assessment procedures (Article 5.5); agree to make best use of good regulatory 
practice with regard to the preparation, adoption and application of technical regulations (Article 
5.6); and recognize that a broad range of mechanisms ex ist to facilitate the acceptance of the results 
of conformity assessment procedures (Article 5.7). The Parties elaborate on transparency 
requirements (Article 5.8); and agree to exchange information on market surveillance and 
enforcement activities (Articl e 5.9); and to procedures for marking and labelling (Article 5.10). In 
addition , the Parties have undertaken commitments on sector -specific non -tariff measures on 
electronics (Annex 5 -A) and motor vehicles and parts thereof (Annex 5 -B).  
3.25.   Annex 5 -A applies to standards, technical regulations and conformity assessment procedures 
related  to the safety and electromagnetic compatibility (EMC) of electrical and electronic equipment, 
electrical household appliances and consumer electronics as def ined in Appendix 5 -A-1. Disciplines 
apply to  innovation  of new technology or features  (Article 3), conformity assessment procedures 
(Article 4), safeguard measures to introduce requirements for mandatory third -party testing or 
certification (Article 5) and  exceptions (Article 6). Singapore shall only require a positive assurance 
of conformity with its mandatory safety and/or EMC requirements in the form of third party 
certification for the products listed in Appendix 5 -A-2. WT/REG392/1  
 
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  3.26.   Annex 5 -B applies to all forms of  motor vehicles and parts thereof traded between the Parties 
and falling under Chapters 40, 84, 85, 87 and 94 of HS 2012. The Parties recognize the World Forum 
for Harmonization of Vehicle Regulations (referred to as "WP.29") as the relevant standard -setting 
body for the products covered by the Annex. The Parties agree on disciplines pertaining to regulatory 
convergence (Article 3) , products with new technologies or new features (Article 4) and other 
measures restricting trade (Article 5).  
3.4.2   Safeguard mechani sms 
3.4.2.1   Global safeguards  
3.27.   Each Party retains its rights and obligations under Article XIX of GATT 1994 , the WTO 
Agreement on Safeguards  and Article 5 of the Agreement on Agriculture . The Agreement does not 
confer any additional rights or obligations on the Par ties with respect to actions taken  under GATT 
Article XIX or the Safeguards Agreement (Article 3.6 ). Neither Party may apply with respect to the 
same good at the same time: a bilateral safeguard measure; and a measure under GATT Article XIX 
and the Safegua rds Agreement. For the purposes of the application of a global safeguard measure 
origin shall be determined in accordance with the non -preferential rules of origin of the Parties. The 
provisions on global safeguards are not subject to the Agreement's dispu te settlement mechanism.  
3.4.2.2   Bilateral safeguards  
3.28.   A Party may apply a bilateral safeguard measure  consisting of either (i) a suspension of the 
further reduction of the rate of  customs duty on a good , or (ii) an increase in the rate of customs 
duty on the good to a level not to exceed the lesser of the MFN applied rate of duty in effect at the 
time the safeguard measure is applied, or the base rate  of duty specified in the Parties' Schedules 
in Annex  2-A. 
3.29.   A Party shall apply a safeguard measure only following an  investigation by its competent 
authorities in accordance with Articles 3 , 4.2(a)  and 4.2(c) of the Safeguards Agreement. An 
investigation must be completed within one year from its date of initiation. A bilateral safeguard 
measure may be applied for such period of time as may be necessary to prevent or remedy serious 
injury and facilitate adjustment . A measure can be applied for up to two years with an extension of 
another two years. A measure may only be applied beyond the transition period6 with the consent 
of the other Party. No safeguard measure shall be applied again to a good previously subject to such 
a measure  during the transition period, unless  a period of time equal to half of the period  during 
which such a measure was previously applied  has elapsed . (Article  3.9).  
3.30.   A provisional safeguard measure can be applied in critical circumstances with the duration of 
such a measure not exceeding 200 days (Article 3.10). 
3.31.   No later than 30 days after it ap plies a bilateral safeguard measure, a Party shall afford an 
opportunity for the other Party to consult with it regarding appropriate trade liberalizing 
compensation in the form of concessions having substantially equivalent trade effects or equivalent 
to the value of the additional duties expected to result from the bilateral safeguard measure. The 
applying Party shall provide such compensation as the Parties mutually agree (Article 3.11). If the 
Parties are unable to agree on compensation  within 30 days o f consultations having begun , the Party 
whose goods are subject to  the safeguard measure may suspend the application of substantially 
equivalent concessions on the goods of the Party applying the safeguard measure . The right of 
suspension shall not be exer cised for the first 24 months  that a safeguard measure is in effect, 
provided that the safeguard measure conforms to the Agreement 's provisions . 
3.4.2.3   Balance of Payments safeguards  
3.32.   A Party may adopt BOP measures with regard to goods in the event of serious balance of 
payments or external financial difficulties, or threat thereof (Article 18.6).  
                                                
6 For the purposes of a bilateral safeguard measure the transition period is defined as the ten -year 
period following the Agreement's entry into force.  WT/REG392/1  
 
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  3.4.2.4   Special safeguards  
3.33.   There are no provisions on special safeguards in the Agreement.  
3.4.3   Anti-dumping and countervailing measures  
3.34.   The Parties affirm their rights an d obligations under GATT Article VI, the Anti -Dumping 
Agreement and the SCM Agreement and shall apply anti -dumping and countervailing measures in 
accordance with the provisions of Chapter 3 of the Agreement (Article 3.1). They agree to a number 
of measures  to facilitate transparency and information exchange (Article 3.2). Should a Party decide 
to impose an anti -dumping or countervailing duty, the amount of duty shall not exceed the margin 
of dumping or countervailable subsidies and agree it is desirable tha t the duty be less than the 
margin if such lesser duty would be adequate to remove the injury to the domestic industry 
(Article  3.3). Anti -dumping and countervailing actions are not subject to the Agreement's dispute 
settlement mechanism  (Article 3.4) . 
3.35.   In Section 3 -B of Chapter 3 the Parties agree to a number of areas of cooperation geared at 
preventing the circumvention of trade remedies . Such provisions are not subject to the Agreement's 
dispute settlement mechanism nor to Chapter 18 of the Agreement (Ins titutional, General and Final 
Provisions).  
3.4.4   State Trading Enterprises  
3.36.    The Parties affirm their existing rights and obligations under GATT Article XVII (State Trading 
Enterprises) and its interpretative notes that is incorporated into the Agreement mutatis mutandis 
(Article 2.13).  
3.4.5   Customs -related procedures  
3.37.   Chapter 6 covers customs and trade facilitation. Section 1 of the WTO's Agreement on Trade 
Facilitation is incorporated into the Agreement mutatis mutandis. The Parties agree disciplines on 
advanc e rulings (Article 6.2), the development or maintenance of a single window (Article 6.3), 
transparency of measures relating to customs and trade facilitation (Article 6.4), temporary 
admission of goods (Article 6.5), and technical cooperation (Article 6.6) . 
4  PROVISIONS ON TRADE IN SERVICES  AND INVESTMENT  
4.1.  Chapter 7 contains disciplines on trade in services, Chapter s 8 and 9 cover telecommunications  
and electronic commerce , respectively, while investment  is dealt with in Chapter 12 . The temporary 
movement of n atural persons is governed by Chapter 11.  
4.2.  In Article 7.11 the Parties agree to a review of commitments in the trade in services chapter. 
If after the Agreement enters into force, a Party enters into an agreement on trade in services with 
a non -Party or if it further liberalises any of its non -conforming measures, sectors, subsectors or 
activities unilaterally, it shall give positive consideration to a request by the other Party for the 
incorporation of MFN treatment or the unilateral liberalization , as the case may be  (Article 7.11).  
4.1  Scope and definitions  
4.3.  Trade in services covers GATS modes of supply 1 (cross -border), 2 (consumption abroad), and 
4 (natural persons) (Article 7.1). The Agreement covers measures taken by a Party or a 
non-governmental body in t he exercise of powers delegated by the central, regional or local 
government and authorities (Article 7.2). Chapter 7 does not apply to government procurement ; 
subsidies or loans provided by a Party ; measures affecting natural persons seeking access to the  
employment market of a Party, nor to measures regarding citizenship, residence or employment on 
a permanent basis; services supplies in the ex ercise of governmental authority7; measures 
                                                
7 If, after th e Agreement enters into force, a service previously supplied in the exercise of governmental 
authority is subsequently supplied on a commercial basis or in competition with one o r more service suppliers, 
the Party concerned may modify or add to its reservations in respect of that service. At the request of the WT/REG392/1  
 
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  regulating the entry and temporary stay of natural persons; air servi ces (other than aircraft repair 
and maintenance services, selling and marketing of air transport services and computer reservation 
system services) (Article 7.2). Chapter 7 does not apply to financial services except that its 
provisions on market access an d domestic regulation apply where the service is supplied by an 
investor or investment of the other Party that is not an investor or an investment in a financial 
institution.  
4.4.  Investment is covered by Chapter 12. The Chapter applies to measures adopted or maintained 
by a Party relating to investors of the other Party; covered investments; and with respect to 
Article  12.7 (Performance Requirements) all investments in the territory of a Party. Measures 
adopted or maintained by a Party include those  taken by central, regional or local governments and 
authorities ; and non -governmental bodies in the exercise of powers delegated by central, regional 
or local governments or authorities ( Article 12.1).  Chapter 12 does not apply to services supplied in 
the exercise of governmental authority within the territory of the respective Party; subsidies or 
grants ; and measures adopted or maintained by a Party to the extent that they are covered by 
Chapter 10 (Financial Services).  In the event of any inconsistency b etween Chapter 12 and another 
Chapter, the other Chapter prevails  over Chapter 12 to the extent of the inconsistency . 
4.2  Denial of benefits  
4.5.  A Party may deny the benefits of Chapter 7 (Cross -border trade in services) to a service supplier 
of the other Party if  the service is being supplied by an enterprise that has no substantive business 
operations in the territory of the other Party and it is owned or controlled by persons of a non -Party 
or the denying Party  (Article 7.10) . 
4.6.  A Party may deny the benefits of Ch apter 12 (Investment) to an investor of the other Party 
and to its investments if the investor is an enterprise owned or controlled by persons of a non -Party 
or the denying Party, and such enterprise has no substantive business operations in the territory of 
the other Party (Article 12.22).  
4.3  General provisions on trade in services  
4.3.1   Market access  
4.7.  A market access provision provides that  five types of limitations (as found in GATS 
Article  XVI.2(a) -(e)) cannot be maintained or adopted by the Parties (Article 7.4).   
4.3.2   National treatment and MFN  
4.8.  The Parties accord national treatment to servi ce suppliers of the other Party  (Article 7.3) . 
4.9.  There is no MFN provision in the Chapter on trade in services.  In the case of the supply of 
services in the territory of  a Party by covered investment, each Party shall grant to investors of the 
other Party and to covered investments MFN treatment with respect  to the management, conduct, 
operation and sale or other disposition of investments (Article 12.5).  
4.10.   In relation to i nvestment, each Party shall accord to investors of the other Party and to 
covered investments national and MFN treatment with respect to the establishment, acquisition, 
expansion, management, conduct, operation and sale or other disposition of investments in its 
territory (Articles 12.4 and 12.5). Investors may not use the MFN provision to take advantage of 
options or procedures for the settlement of disputes other than those in Section 12 -B (Investor -
State Dispute Settlement).  
                                                
other Party, the Party concerned shall enter into consultations with a view to ensuring the maintenance of the 
overall bal ance of commitments undertaken by each Party under this Agreement  (Article 7.11) . WT/REG392/1  
 
- 19 - 
 
  4.3.3   Loca l presence  
4.11.   Under Article 7.5 neither Party shall require a service supplier of the other Party to establish 
or maintain a representative office or any form of enterprise, or to be resident in its territory as a 
condition for the cross -border supply of a service.  
4.3.4   Performanc e Requirements  
4.12.   The provisions on performance requirements echo the provisions of the WTO TRIMS 
Agreement with the addition of provisions on transfer of technology and exclusive supply. The 
prohibition of performance requirements applies to the establishmen t, acquisition, expansion, 
management, conduct, operation or sale or other disposition of an investment of an investor of a 
Party or of a non -Party in each other's territory, and to the receipt or continued receipt of an 
advantage  in connection with such i nvestment  (Article 12.7).  
4.3.5   Senior Management and Boards of Directors  
4.13.   Neither Party may require that an enterprise of that Party that is a covered investment appoint 
to senior management positions natural persons of any particular nationality. A Party may re quire 
that a majority of the board of directors, or any committee thereof, of an enterprise of that Party 
that is a covered investment, be of a particular nationality, or resident in the Party, provided that 
the requirement does not materially impair the a bility of the investor of the other Party to exercise 
control over its investment (Article 12.8).  
4.3.6   Movement of natural persons  
4.14.   Chapter 11 covers the temporary movement of natural persons and sets out the rights and 
obligations of the Parties concerning the entry into and temporary stay in their respective territories 
of business visitors and intra -corporate transferees of the other Party. Chapter 11 does not apply to 
measures affecting natural persons seeking access to the employment market of a Party, nor does 
it apply to measures regarding citizenship, residence or employment on a permanent basis 
(Article  11.1).  
4.15.   Business visitors are defined as  natural persons of a Party who are seeking entry into and 
temporary stay in the territory of the other Party for t he purpose of engaging in activities related to 
trade in goods; establishing or acquiring an enterprise; or negotiating the sale of services or entering 
into agreements to sell services as employees or representatives of a service supplier of a Party . 
Singapore allows the temporary entry and stay of business visitors for a period of up to 30 days per 
entry.8 Turkey allows the temporary entry and stay of business visitors for a period of up to 90 days 
within a 180 -day period (Article 11.3) .9 
4.16.   Intra-corporate transferees (ICTs) are defined as  natural persons who have been employed 
by an enterprise of one Party, or in the case of a professional providing business services, have been 
partners in it, for at least one year and who are temporarily transferred to tha t enterprise in the 
other Party. Three categories of ICTs are recognized: executives, managers and specialists. 
Singapore allows the temporary entry and stay of ICTs for an initial period of two years that may be 
extended for up to three additional years, for a total term not exceeding five years.10 Turkey allows 
the temporary entry and stay of ICTs for an initial period of one year that may be extended for up 
to two years, for a total term not exceeding three years.11 
4.17.   Each Party agrees to make publicly avail able information to enable natural persons of the 
other Party to become acquainted with its measures (Article 11.14) and agrees to expeditious 
                                                
8 Singapore has made no commitments for business visitors in its GATS schedule.  
9 Turkey has made commitments in its GATS schedule for service sellers granting them a stay of  up to 
30 days.  
10 In its GATS schedule Singapore has made commitments for ICTs (managers, executives and 
specialists) who are granted a three year stay that may be extended for up to two additional years for a total 
term not exceeding five years.  
11 In its GATS schedule Turkey has made commitments for managers -executives and specialists who are 
granted work permits valid for up to two years which are renewable.  WT/REG392/1  
 
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  application procedures (Article 11.5). Chapter 11 is not subject to the Agreement's investor -state 
dispute settle ment provisions in Section 12 -B (Article 11.6).  
4.4  Liberalization commitments  
4.18.    Liberalization modalities for Chapters 7 ( Cross border trade in services), 12 (Investment) 
and 10 (Financial services) follow a "negative " list approach to scheduling commitments. This 
approach assumes that all sectors or sub -sectors covered by these chapters conform to the relevant 
obligations, unless otherwise provided for in the Parties' lists of non -conforming measures in 
Annexes 7A, 10A and 10B. Article 7.6 provides for the pos sibility to maintain or renew existing non -
conforming measures listed in Annex 7A of the Agreement, and to amend these measures provided 
that the amendment does not decrease the conformity of the measure as it existed immediately 
before the amendment. Article 7.6 also provides for the possibility to adopt or maintain non -
conforming measures as set out in Annex 7-B. 
4.19.   Tables 4.1 and 4.2 provide a comparison of the Parties' GATS commitments in modes 1 -3 
with those taken under the Agreement. Horizontal limitations and MFN reservations are not taken 
into account in these tables.  
4.4.1   Singapore  
4.4.1.1   MFN and horizontal commitments  
4.20.   In its GATS schedule Singapore lists a mode 3 horizontal limitation on company registration 
and residency requirements for company directors and branches of foreign companies. Other 
horizontal restrictions apply to mode 4.  
4.21.   Under Annex 7 -A of the Agreement Singapore lists five horizontal restrictions that apply to 
lending of Singapore dollars to non -resident financial institutions; the equity ceiling of the PSA 
corporation; equity ownership limits in certain Singaporean companies; residency requirements for 
various business entities; and divestment of state land. Under Annex 7 -B Singapore lists six 
horizontal restrictions that apply to movement of natural persons; supply of health services; supply 
of social services; divestment of real estate owned by the state; the full or partial devolvement of 
services provided in the exercise of governmental authority and the divestment of its equity  
interests; and real estate.  
4.22.   In addition, u nder the Agreement Singapore reserves the right to adopt or maintain any 
measure that accords differential treatment to: countries under any bilateral or multilateral 
international agreement in force or signed pri or to the Agreement's entry into force; ASEAN member 
states under any international agreement in force or signed after the Agreement's entry into force; 
and to countries under any international agreement in force or signed after the Agreement's entry 
into force involving aviation, maritime and services auxiliary to maritime and port matters, land 
transport matters, postal and courier services matters, telecommunications and information 
technology matters, and ecommerce matters.  
4.4.1.2   Sector -specific commitments  
4.4.1.2.1   Business services  
4.23.   Singapore has made commitments in professional services under the GATS for accounting, 
taxation, architectural, engineering, medical, dental and veterinary services. Under the Agreement 
Singapore's commitments in professional services are broadly similar. Taxation services, subject to 
a partial commitment under GATS, is not subject to any restriction under the Agreement. In medical 
and dental services, nursing and other medical services Singapore reserves the right to maintain or 
adopt any limit on the number of services suppliers.  Singapore has made partial commitments in its 
GATS schedule for computer and related services and research and development services and has 
listed no reservations under the Agreement thus liberalizing these subsec tors. In real estate services 
where Singapore has no GATS commitments, it reserves the right to maintain or adopt any measure.  
For rental/leasing services without operators for which Singapore has no GATS commitments, full 
commitments are made for ships, a ircraft, and machinery and equipment. In other business services 
Singapore has improved its commitments in a number of subsectors such as services related to WT/REG392/1  
 
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  management consulting, building cleaning services, photographic services, packaging services and 
printing and publishing.  
4.4.1.2.2   Communication services  
4.24.   In postal and courier services Singapore reserves the right to adopt or maintain any measure 
that accords differential treatment to countries under any international agreement in force or signed 
after the date  of entry into force of the Agreement.  In its GATS schedule Singapore has listed equity 
limits and registration requirements for certain telecommunications services. Under the Agreement 
it requires that facilities -based and service -based operators be local ly incorporated in order to 
provide services on a cross -border border basis. In broadcasting  services Singapore reserves  the 
right to maintain or adopt any measure affecting broadcasting services except the transmitting of 
licensed broadcasting services to  a final consumer.  
4.4.1.2.3   Construction services  
4.25.   Singapore's full GATS commitments in construction and related engineering services are 
replicated under the Agreement.  
4.4.1.2.4   Distribution services  
4.26.   In distribution services for which Singapore has no GATS commitments, part ial commitments 
are made. Singapore reserves the right to maintain or adopt any measure affecting the supply of 
any products subject to import prohibition or non -automatic licensing, and the wholesale and retail 
trade of tobacco and alcoholic beverages.  
4.4.1.2.5   Education services  
4.27.   In education services, a sector in which Singapore has no GATS commitments , it has 
scheduled a reservation that applies to the training of doctors. In addition , for primary, secondary 
and certain secondary education services Singapore rese rves the right to maintain or adopt any 
measure for education services for Singapore citizens.  
4.4.1.2.6   Environmental services  
4.28.   In environmental services for which Singapore has no GATS commitments, it has scheduled 
a reservation for refuse disposal. In addition, Singapore reserves the right to maintain or adopt any 
measure affecting the supply of any new environmental services.  
4.4.1.2.7   Financial services  
4.29.   Under the GATS Singapore made commitments in financial services in accordance with the 
GATS Annex on Financia l Services.  Under the Agreement Singapore lay s out in more detail the 
restrictions that apply to wholesale banks, offshore banks and finance companies. In addition , 
restrictions applying to asset management are more detailed than those in Singapore's GATS 
schedule. In general Singapore's commitments under the Agreement are similar to its GATS 
commitments. Singapore reserves the right to adopt or maintain a number of measures in financial 
services as laid out in Annex 10 -B. 
4.30.   In insurance services Singapore ou tlines in more detail than in its GATS schedule the 
admission criteria for fund management and insurance companies. In addition, Singapore reserves 
the right to adopt or maintain any measure in a number of insurance and insurance related services.  
4.4.1.2.8   Health r elated and social services  
4.31.   In health related and social services, a sector in which Singapore has no GATS commitments, 
Singapore imposes a residency requirement f or a provision of a range  of medical services . In 
addition, Singapore reserves the right to maintain or adopt any measure affecting the supply of 
health services by government -owned or controlled healthcare institutions and to adopt any limit on 
the number of services suppliers providing a range of medical services.  WT/REG392/1  
 
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  4.4.1.2.9   Tourism and travel related ser vices  
4.32.   In tourism and travel related services where Singapore has made partial commitments in its 
GATS schedule, it lists a single restriction requiring nationality or permanent residence in order to 
qualify for a license to operate a food establishment  in a personal capacity . 
4.4.1.2.10   Recreational and cultural and sporting services  
4.33.   Singapore has made commitments in its GATS schedule for library services. Under the 
Agreement it reserves the right to maintain or adopt any measure : relating to the creative arts, 
cultur al heritage and other cultural industries, including entertainment services and other cultural 
services ; affecting the publishing or printing of newspapers; and affecting the supply of betting and 
gambling services . 
4.4.1.2.11   Transport services  
4.34.   In its GATS schedule Singapore has made partial commitments in maritime transport services. 
Under the Agreement  it has listed a number of existing reservations on maritime transport services . 
Under future measures Singapore lists a number of reservations that affect transporta tion services 
via pipeline  and air transport and related services and facilities. In addition, Singapore reserves the 
right to maintain or adopt any measure affecting the cross-border supply of aircraft and maintenance 
services ; the supply of supporting se rvices for maritime transport services; public transport services; 
supporting services for rail and road transport services; services auxiliary to all modes of transport; 
and internal waterways transportation services.  
Table 4.1 Singapore: comparison between the GATS and Agreement -specific 
commitments (modes 1 -3 only)  
Sectors / Sub -sectors  GATS  FTA 
Compare
d to 
GATS  Trade in services  Investment  
Existing 
Measures  
(Annex  
7-A) Reserved 
sectors  
(Annex 
7-B) Existing 
Measures  
(Annex 7 -
A) Reserved 
sectors  
(Annex 7 -
B) 
1. Business services          
A. Professional  Services  Partial  Improved  Partial Partial  Partial  Partial  
B. Computer  and Related  Services  Partial  Improved  Full Full Full Full 
C. Research  and Development  Services  Partial  Improved  Full Full Full Full 
D. Real  Estate  Services  --- Similar  Partial  --- Partial  --- 
E. Rental/Leasing  Services  without   
Operators  --- Improved  Partial  Full Partial  Full 
F. Other  Business  Services  Partial  Improved  Partial  Partial  Partial  Partial  
2. Communication services         
A. Postal  services  --- Improved  Full --- Full --- 
B. Courier  services  Partial  Improved  Full --- Full --- 
C. Telecommunication  services  Partial  Improved  Partial  Partial  Partial  Partial  
D. Audiovisual services  Partial  Similar  Full Partial  Full Partial  
3. Construction and related 
engineering services         
A. General  construction  work for buildings  Full Same  Full Full Full Full 
B. General  construction  work for civil  
Engineering  Full Same  Full Full Full Full 
C. Installation  and assembly  work  Full Same  Full Full Full Full 
D. Building  completion  and finishing  work  Full Same  Full Full Full Full 
E. Other  Full Same  Full Full Full Full 
4. Distribution services         
A. Commission  agents'  services  ---  Full Partial  Full Partial  
B. Wholesale  trade  services  --- Improved  Partial  Partial  Full Partial  
C. Retailing  services  --- Improved  Partial  Partial  Full Partial  
D. Franchising  --- Improved  Full Partial  Full Partial  
E. Other  --- Improved  Full Partial  Full Partial  
5. Education services         
A. Primary education services  --- Improved  Full --- Full --- 
B. Secondary education services  --- Improved  Full --- Full --- 
C. Higher education services  --- Improved  Partial  Partial  Partial  Partial  
D. Adult education  --- Improved  Full Full Full Full 
E. Other education services  --- Improved  Full Full Full Full 
6. Environmental services         
A. Sewage services  --- Improved  Full --- Full --- 
B. Refuse disposal services  --- Improved  partial  --- Partial  --- 
C. Sanitation and similar services  --- Improved  Full --- Full --- 
D. Other  --- Improved  Full --- Full --- WT/REG392/1  
 
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  Sectors / Sub -sectors  GATS  FTA 
Compare
d to 
GATS  Trade in services  Investment  
Existing 
Measures  
(Annex  
7-A) Reserved 
sectors  
(Annex 
7-B) Existing 
Measures  
(Annex 7 -
A) Reserved 
sectors  
(Annex 7 -
B) 
7. Financial services         
A. All insurance  and insurance -
related  services  Partial  Similar  Partial  Partial  Partial  Partial  
B. Banking  and other  financial  services  Partial  Similar  Partial  Partial  Partial  Partial  
8. Health related and social services         
A. Hospital services  --- Improved  Partial  --- Full --- 
B. Other Human Health Services  --- Improved  Partial  --- Full --- 
C. Social Services  --- Improved  Partial  --- Full --- 
D. Other  --- Improved  Partial  --- Full --- 
9. Tourism and travel related services         
A. Hotels  and restaurants (including 
catering)  Partial  Improved  Partial  Full Partial  Full 
B. Travel  agencies  and tour operators   
services  Partial  Improved  Full Full Full Full 
C. Tourist  guides  services  Partial  Improved  Full Full Full Full 
D. Other  --- Improved  Full Full Full Full 
10. Recreational and cultural and 
sporting services         
A. Entertainment  services  --- Improved  Full --- Full --- 
B. News agency services  --- Improved  Full --- Full --- 
C. Libraries, archives, museums and other 
cultural services  Partial  Improved  Full --- Full --- 
D. Sporting and other recreational services  --- Improved  Full --- Full --- 
E. Other  --- Improved  Full --- Full --- 
11. Transport services         
A. Maritime Transport Services  Partial  Similar  Partial  Partial  Partial  Partial  
B. Internal Waterways Transport  --- Similar  Full --- Full --- 
C. Air  Transport  Services  --- Similar  Full --- Full --- 
D. Space  Transport  --- Improved  Full Full Full Full 
E. Rail  Transport  Services  --- Similar  Full --- Full --- 
F. Road Transport  Services  --- Similar  Full --- Full --- 
G. Pipeline  Transport  --- Improved  Full Partial  Full Partial  
H. Services  auxiliary  to all modes  of  
transport  --- Similar      
I. Other  Transport  Services  --- Improved      
12. Other services not included 
elsewhere  ---      
Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not considered.  
Partial:  Specific commitments subject to limitations under any of the three modes  or reservations that aff ect 
part of the sector/subsector . 
Full: Specific commitments not subject to any limitation under any of the three modes , or no reservations 
scheduled . 
---: No specific commitment (unbound) , or full exclusion of the whole subsector through non-conforming 
measures in Annex 7B.  
Similar:  Similar commitments (Agreement vs GATS); though possibly, in individual cases, with limited 
improvements and/or limited additional reservations.  
Source:  Draft Consolidated GATS Schedule of Specific Commitments  (S/DCS/W/ SGP), prepared by the 
Secretariat and Singapore 's Schedules annexed to the Agreement.  
4.4.2    Turkey  
4.4.2.1   MFN and horizontal commitments  
4.35.   In its GATS Schedule Turkey lists a single horizontal restriction applicable to mode 3 
investment. Under Annex 7 -A of the Agreement, Turkey lists two restrictions: the establishment of 
a branch of an enterprise headquartered abroad requires the appointment  of a natural person 
representative with domicile in Turkey who is duly authorized by the enterprise to fully represent it; 
and liaison offices established in Turkey by foreign enterprises cannot engage in commercial 
activities in Turkey.  
4.36.   Under Annex 7 -B of the Agreement, Turkey lists eight horizontal restrictions which include 
the right to adopt or maintain any measure affecting: the constitution, acquisition, maintenance or 
operation of foundations, trusts, associations, or any other non -profit enterpris e in its territory by WT/REG392/1  
 
- 24 - 
 
  foreign persons; the provision of public law enforcement and correctional services, income security 
or insurance, social security, public education, public training and public health services; the transfer 
or disposition of equity int erests or assets held by state enterprises or governmental authorities; 
public monopolies in postal services, railway transportation and infrastructure, lotteries in cash and 
football pools; hazardous chemicals and hazardous waste; and the acquisition of i mmovable property 
and limited rights. Turkey has also listed an MFN reservation on investment reserving the right to 
adopt or maintain any measure that accords differential treatment to any non -Party under any 
bilateral or multilateral international agreem ent in force or signed prior to the date of entry into force 
of the Agreement.  
4.4.2.2   Sector -specific commitments  
4.4.2.2.1   Business services  
4.37.   Turkey has made commitments under the GATS in professional services for legal services, 
accounting , auditing and bookkeeping servic es, architectural services and engineering services. 
Under the Agreement its commitments are broadly similar  with a number of new subsectors opened 
up in other business services . For advisory services on foreign and international law (part of legal 
service s) Turkey has introduced establishment and reciprocity requirements that are not present in 
its GATS schedule. Likewise , for accounting, auditing and bookkeeping services Turkey has 
introduced establishment requirements that are not present in its GATS sch edule. Integrated 
engineering services, for which Turkey has no GATS commitments , is subject to partial opening. In 
other subsectors of professional services Turkey retains the right to introduce future measures.  With 
the exception of the cross -border supp ly of electronic certificate services in computer services, 
Turkey has listed no reservations in this subsector. In research and development services for which 
Turkey has no GATS commitments, Turkey offers  partial market access . For real estate services an d 
rental/leasing services without operators for which Turkey has no GATS commitments, Turkey 
retains the right to introduce future measures. A number of other business services such as services 
incidental to manufacturing, energy distribution, placement an d supply services of personnel and 
related scientific and technical consulting services , for which Turkey has no GATS commitments , are 
not subject to reservations and hence benefit from improved market access.  
4.4.2.2.2   Communication services  
4.38.   In postal services, sub ject to public monopoly under GATS, Turkey lists recent legislation 
affecting this sector . Courier services is liberalized for modes 1 -3 under both the GATS and the 
Agreement. In communication services Turkey has listed numerous restrictions under the GATS  
including equity limits and public monopoly for certain subsectors. Its law on Electronic 
Communications (2008) offers additional market access under the Agreement.  Audiovisual services 
for which Turkey has no GATS commitments is partially opened; Turkey however reserves the right 
to take any measure in broadcasting services.  
4.4.2.2.3   Construction services  
4.39.   Construction services, for which Turkey has made partial commitments under GATS , is not 
subject to any reservation thus improving market access in this sector.  
4.4.2.2.4   Distribution services  
4.40.   In distribution services for which Turkey has no GATS commitments, Turkey reserves the right 
to adopt or maintain any measure. However other than Turkey's right to apply economic needs tests 
this reservation does not apply to retailing  services for food, non -food, motor vehicles, parts and 
accessories of motor vehicles, and motorcycles and snowmobiles and related parts and accessories 
(subject to certain exceptions).  
4.4.2.2.5   Educational services  
4.41.   In education services Turkey has scheduled its commitments under the Agreement reflecting 
the Law on Private Educational Institutions (2006). Additional restrictions on the supply of higher 
education services are introduced under the Agreement.  Turkey reserves the right to adopt or WT/REG392/1  
 
- 25 - 
 
  mainta in any measure affecting the supply of adult educational services, a subsector for which it has 
no GATS commitments.  
4.4.2.2.6   Environmental services  
4.42.   In environmental services for which Turkey has partial commitments under GATS, Turkey 
schedules no current restricti ons under the Agreement but reserves the right to adopt or maintain 
any measure in this sector.  
4.4.2.2.7   Financial services  
4.43.   Turkey has made  commitments in accordance with the WTO's Understanding on 
Commitments in Financial Services in a number of  subsectors of banking and insurance services. 
Under the Agreement it lays out in more detail the restrictions that apply to banking and insurance 
services  that broadly correspond to the comm itments made in its GATS schedule . However, Turkey 
reserves the right to adopt or maintain any measure relating to the cross -border provision of all 
financial services except for the provision and transfer of financial information, and advisory, 
intermedia tion and other auxiliary financial services. Other  restrictions in Annex 10B include those  
that permit  Turkey to adopt or maintain any measure relating to institutions accepting deposits; 
bank activities; electronic banking services; limitations on juridic al form; membership in exchanges; 
and financial data processing .  
4.44.   Turkey's commitments on insurance in its GATS schedule extend partial liberalization of all 
subsectors. Under the Agreement Turkey reserves the right to adopt or maintain any measure 
relatin g to the cross -border trade in insurance and insurance related services with some 
exceptions.12 
4.4.2.2.8   Health related and social services  
4.45.   Under the Agreement Turkey has added additional requirements for private hospitals that do 
not appear in its GATS schedule. Fo r the supply of other health related and social services Turkey 
reserves the right to adopt or maintain any measure.  
4.4.2.2.9   Tourism and travel related services  
4.46.   Turkey has duplicated its partial commitments on hotels and restaurants in its GATS schedule 
under the Agreement. For travel agencies and tour operators services Turkey has added 
establishment and branching requirements that are not present in its GATS schedule. For the supply 
of tourist guides services Turkey reserves the right to adopt or maintain any mea sure. 
4.4.2.2.10   Recreational and cultural and sporting services  
4.47.   For the supply of recreation and cultural and sporting services for which Turkey has no GATS 
commitments, Turkey retains the right to adopt or maintain any measure.  
4.4.2.2.11   Transport services  
4.48.   Turkey has partial  commitments in maritime, air , rail and road transport in its GATS schedule. 
Under the Agreement Turkey reserves the right to adopt or maintain any measure in internal 
waterways, space, pipeline and services auxiliary to all modes of transport thus shieldi ng those 
subsectors from liberalization. Reservations taken by Turkey in other modes of transport largely 
mirror the commitments made in its GATS schedule.  
                                                
12 The exceptions are insurance of risks relating to life insurance; hull insurance of aircrafts, h elicopters 
and ships; marine liability insurance; transportation insurance; personal injury, sickness, health and motor 
vehicle insurance; insurance of ships and yachts registered with the Turkish International Maritime Registry; 
reinsurance and retrocessi on; and services auxiliary to insurance.  WT/REG392/1  
 
- 26 - 
 
  Table 4.2 Turkey: comparison between the GATS and Agreement -specific commitments 
(modes 1 -3 only)  
Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Existing 
Measures  
(Annex 
7-A) Reserved 
sectors  
(Annex 
7-B) Existing 
Measures  
(Annex 
7-A) Reserved 
sectors  
(Annex 
7-B) 
1. Business services        
A. Professional  Services  Partial  Improved  Partial  Partial  Partial  Partial  
B. Computer  and Related  Services  Partial  Improved  Partial  Partial  Partial  Partial  
C. Research  and Development  Services  --- Improved  Partial  Partial  Partial  Partial  
D. Real  Estate  Services  --- Same  Full --- Full --- 
E. Rental/Leasing  Services  without   
Operators  --- Same  Full --- Full --- 
F. Other  Business  Services  Partial  Improved  Partial  Partial  Partial  Partial  
2. Communication services        
A. Postal  services  Partial  Similar  Partial  --- Partial  --- 
B. Courier  services  Full Same  Full Full Full Full 
C. Telecommunication  services  Partial  Improved  Partial  Full Partial  Full 
D. Audiovisual services  --- Improved  Partial  --- Full --- 
3. Construction and related 
engineering services        
A. General  construction  work for buildings  Partial  Improved  Full Full Full Full 
B. General  construction  work for civil  
Engineering  Partial  Improved  Full Full Full Full 
C. Installation  and assembly  work  Partial  Improved  Full Full Full Full 
D. Building  completion  and finishing  work  Partial  Improved  Full Full Full Full 
E. Other  --- Improved  Full Full Full Full 
4. Distribution services        
A. Commission  agents'  services  --- Improved  Full Partial  Full Partial  
B. Wholesale  trade services  --- Improved  Full Partial  Full Partial  
C. Retailing  services  --- Improved  Full Partial  Full Partial  
D. Franchising  --- Improved  Full Partial  Full Partial  
E. Other  --- Improved  Full Partial  Full Partial  
5. Education services        
A. Primary education services  Partial  Similar  Partial  Full Partial  Full 
B. Secondary education services  Partial  Similar  Partial  Full Partial  Full 
C. Higher education services  Partial  less Partial  Full Partial  Full 
D. Adult education  --- Same  --- --- --- --- 
E. Other education services  Partial  Similar  Partial  Full Partial  Full 
6. Environmental services        
A. Sewage services  Partial  Similar  Full --- Full --- 
B. Refuse disposal services  Partial  Similar  Full --- Full --- 
C. Sanitation and similar services  Partial  Similar  Full --- Full --- 
D. Other  --- Improved  Full --- Full --- 
7. Financial services        
A. All insurance  and insurance -
related  services  Partial  Similar  Partial  Partial  Partial  Partial  
B. Banking  and other financial  services  Partial  Similar  Partial  Partial  Partial  Partial  
8. Health related and social services        
A. Hospital services  Partial  Similar  Partial  Full Partial  Full 
B. Other Human Health Services  --- Same  Full --- Full --- 
C. Social Services  --- Same  Full --- Full --- 
D. Other  --- Same  Full --- Full --- 
9. Tourism and travel related 
services        
A. Hotels  and restaurants (including 
catering)  Partial  Same  Partial  Partial  Partial  Full 
B. Travel  agencies  and tour operators   
services  Partial  Similar  Partial  Full Partial  Full 
C. Tourist  guides  services  --- Same  Full --- Full --- 
D. Other  --- Same  Full --- Full --- 
10. Recreational and cultural and 
sporting services        
A. Entertainment  services  --- Same  Full --- Full --- 
B. News agency services  --- Same  Full --- Full --- 
C. Libraries, archives, museums and 
other cultural services  --- Same  Full --- Full --- 
D. Sporting and other recreational 
services  --- Same  Full --- Full --- 
E. Other  --- Same  Full --- Full --- 
11. Transport services        
A. Maritime Transport Services  Partial  Similar  Partial  Partial  Partial  Partial  WT/REG392/1  
 
- 27 - 
 
  Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Existing 
Measures  
(Annex 
7-A) Reserved 
sectors  
(Annex 
7-B) Existing 
Measures  
(Annex 
7-A) Reserved 
sectors  
(Annex 
7-B) 
B. Internal Waterways Transport  --- Same  Full --- Full --- 
C. Air  Transport  Services  Partial  Similar  Partial  Full Partial  Partial  
D. Space  Transport  --- Same  Full --- Full --- 
E. Rail  Transport  Services  Partial  Similar  Full --- Full --- 
F. Road Transport  Services  Partial  Similar  Partial  Partial  Partial  Partial  
G. Pipeline  Transport  --- Same  Full --- Full --- 
H. Services  auxiliary  to all modes  of  
transport  --- Same  Full --- Full --- 
I. Other  Transport  Services  --- Same  Full --- Full --- 
12. Other services not included 
elsewhere  --- Same  Full --- Full --- 
Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not considered.  
Partial:  Specific commitments subject to limitations under any of the three modes  or reservations that affect 
part of the sector/subsector . 
Full: Specific commitments not subject to any limitation under any of the three modes , or no reservations 
scheduled . 
---: No specific commitment (unbound) , or full exclusion of the whole subsector through non -conforming 
measures in Annex 7B.  
Similar:  Similar commitments (Agreement vs GATS); though possibly, in individual cases, with limited 
improvements and/or limited additional reservat ions. 
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/ TUR/Rev.1 ), prepared by the 
Secretariat and Turkey 's Schedules annexed to the Agreement.  
4.5  Regulatory provisions  
4.5.1   Domestic regulation  
4.49.   Article 7.7 which governs  domestic regulat ion is modelled on Article VI of the GATS. The 
Parties agree to ensure that all measures of general application affecting trade in services are 
administered in a reasonable, objective and impartial manner. The Parties agree  to jointly review 
the results of  the negotiations under Article VI.4 of the GATS and aim at incorporating these into 
the Agreement.  
4.5.2   Recognition  
4.50.   The Agreement's provisions on recognition echo those of Article VII of GATS.  Where a Party 
recognizes, autonomously or by agreement or arrangeme nt, the education or experience obtained, 
requirements met, or licences or certifications granted in the territory of a non -Party, the Party is 
not obliged to accord such recognition to the other Party (Article 7.8).  
4.5.3   Subsidies  
4.51.   There are no provisions in the Agreement on subsidies in services.  
4.5.4   Safeguards  
4.52.   A Party may adopt BOP measures with regard to cross border trade in services and investment 
in the event of serious balance of payments or external financial difficulties, or threat thereof ( Article 
18.6).  
4.5.5   Investment  
4.53.   Chapter 12 on investment contains provisions on minimum standard of treatment (Article 
12.3) , compensation for losses (Article 12.6 ), special formalities and treatment of information 
(Article 12.10), transfers (Article 12.12), sub rogation (Article 12.13) , and publication of international 
agreements (Article 12.23) . WT/REG392/1  
 
- 28 - 
 
  4.54.   Expropriation13 or nationalization is not permitted unless on a non -discriminatory basis, for a 
public purpose, in accordance with the due process of law and minimum standard of treatment, and 
upon payment of prompt, adequate and effective c ompensation (Article 12.11 ). 
4.55.   For ten years from the date of termination of the Agre ement, Chapter 12 continues to apply 
to covered investment in existence at the time of termination (Article 12.25). The Agreement 
between the Government of the Republic of Singapore and the Government of the Republic of Turkey 
Concerning the Reciprocal Pro motion and Protection of Investments  as well as the rights and 
obligations derived from that agreement ceased on the date of entry into force of the Agreement 
(Article 12.26).  
4.6  Sector specific provisions on trade in services  
4.6.1    Telecommunications  
4.56.   Chapter 8 ap plies to measures affecting trade in telecommunications services. It does not 
apply to broadcasting. Nothing in Chapter 8 shall be construed to require a Party , or require a Party 
to compel an enterprise , to establish, construct, acquire, lease, operate, o r provide 
telecommunications networks or services not offered to the public generally (Article 8.2).  
4.57.   Chapter 8 contains provisions on access to and use of public telecommunications services; 
competitive safeguards on major suppliers; obligations relating t o interconnection provided by 
suppliers of public telecommunications networks or services; as well as additional obligations relating 
to interconnection with a major supplier. It also contains disciplines on co-location by major 
suppliers; access to poles,  ducts, conduits, and rights -of-way owned or controlled by major 
suppliers; l icensing process ; allocation and use of scarce resources ; universal services; number 
portability; international submarine cable systems; independent regulators; and international mobile 
roaming.  
4.58.   Regarding the resolution of telecommunications disputes, the Parties shall ensure that service 
suppliers have recourse to the telecommunications regulatory body to resolve disputes on matters 
such as  access to and use of public telecommunications services, interconnection, and international 
mobile roaming (Article 8.16). Further provisions of Chapter 8 deal with reconsideration of regulatory 
body rulings , judicial review , transparency and flexibility in the choice of technology.  
4.6.2   Financial Services  
4.59.   Chapter 10 of the Agreement covers financial services and applies to measures adopted or 
maintained by a Party relating to financial institutions of the other Party; investors of the other Party, 
and investm ents of such investors, in financial institutions in the Party's territory; and cross -border 
trade in financial services. In that context, Chapters 7 (Cross -border trade in services) and 12 
(Investment) apply to such measures only to the extent that those Chapters are incorporated into 
Chapter 10.14 
4.60.   Chapter 10 does not apply to measures adopted or maintained by a Party relating to activities 
or services forming part of a public retirement plan or statutory system of social security, or activities 
or services  conducted for the account or with the guarantee or using the financial resources of the 
Party, including its public entities unless a Party allows any of such activities or services to be 
conducted by its financial institutions in competition with a publi c entity or a financial institution 
(Article 10.2). In addition , Chapter 10 does not apply to the government procurement of financial 
services or to measures affecting natural persons seeking access to the employment market of a 
Party.  
4.61.   Each Party shall acc ord national treatment to an investor, a financial institution or an 
investment of an investor of the other Party in a financial institution, in relation to establishment, 
acquisition, expansion, management, conduct, operation, and sale or other dispositio n of a financial 
                                                
13 Annex 12 -A contains the Parties' shared understanding of expropriation.  
14 Articles 7.9 (Transfers and payments), 7.10 (Denial of Benefits), 12.11 (Expropriation) including 
Annex 12 -A (Expropriation), 12.12 (Transf ers), 12.22 (Denial of Benefits), Section 12 -B (Investor -State 
Dispute Settlement) solely for claims that a Party has breached Articles 12.11 (Expropriation) including 
Annex  12-A (Expropriation), 12.12 (transfers), and 12.22 (Denial of Benefits).  WT/REG392/1  
 
- 29 - 
 
  institution or investment (Article 10.3). Cross-border financial service provider s of the other Party  
are granted  national treatment for the provision of the relevant service.  
4.62.   There is no MFN provision in Chapter 10.  
4.63.   Article 10.4 contains  a market access provision along the lines of GATS Article XVI detailing 
the limitations that may not be imposed on financial institutions of the other Party.  The Parties' 
reservations on existing and possible future non -conforming measures related to nati onal treatment, 
market access for financial institutions and cross -border trade in financial services  are found in 
Annexes 10 -A and 10 -B, respectively .15 Non-conforming measures set out in a Party's schedule to 
Annexes 7 -A or 7 -B may be treated as a non -conforming measure if  covered by Chapter 10 .  
4.64.   Each Party shall permit a financial institution of the other Party to supply any new financial 
service if permitted by the first Party under its domestic law, provided that the supply of the new 
financial service does not require a new law or modification of an existing law (Article 10.7). A Party 
may determine the institutional and juridical form through which the new financial service may be 
supplied and may require authorization for the supply of the service.  
4.65.   The Parties agree to a number of measures of general application to facilitate regulatory 
transparency (Article 10.8) and the recognition of prudential measures (Article 10.9). Other 
provisions of Chapter 10 deal with self -regulatory organizations, payment a nd clearing systems, 
transfers of information and processing of information, treatment of certain information, exceptions 
and consultation. The Agreement's dispute settlement provisions laid out in Chapter 17 apply to the 
settlement of disputes in Chapter 10 subject to the modifications  set out  in Article 10.16. A Party 
may modify or add to its non -conforming measures as laid out in Annexes 10 -A and 10 -B in 
accordance with Article 10.17.  
5  GENERAL PROVISIONS O F THE AGREEMENT  
5.1  Transparency  
5.1.  The Parties agree to promptly publish the following information in a non -discriminatory 
manner : importation, exportation and transit procedures (including port, airport, and other entry -
point procedures) and required forms and documents; applied rates of duties, and taxes of a ny kind 
imposed on or in connection with importation or exportation; rules for the classification or the 
valuation of products for customs purposes; laws, regulations and administrative rulings of general 
application relating to rules of origin; import, ex port or transit restrictions or prohibitions; fees and 
charges imposed on or in connection with importation, exportation or transit; penalty provisions 
against breaches of import, export or transit formalities; appeal procedures; agreements or parts 
thereo f with any country or countries relating to importation, exportation or transit; and  
administrative procedures relating to the imposition of tariff quotas (Article 2.12).  
5.2.  Rules governing general transparency disciplines are contained in Chapter 16. The Parties shall 
ensure that their laws, regulations and administrative rulings of general application respecting any 
matter covered by the Agreement are promptly published or otherwise made available to enable the 
other Party and interested persons to be come acquainted with them (Article 16.2). Other provisions 
of Chapter  16 deal with notification and provision of information, administrative proceedings, review 
of administrative actions and specific rules.  
5.2  Current payments and capital movements  
5.3.  The Partie s permit all transfers and payments relating to the cross -border supply of services 
to be made freely and without delay into and out of their territory (Article 7.9).  A Party may prevent 
or delay a transfer or payment through the equitable, non -discriminat ory and good faith application 
of its laws relating to: bankruptcy, insolvency or the protection of the rights of creditors; issuing, 
trading or dealing in securities, futures, options, or derivatives; financial reporting or record keeping 
of transfers whe n necessary to assist law enforcement or financial regulatory authorities; criminal 
                                                
15 Non-conforming measures are included in Tables 4.1 and 4.2.  WT/REG392/1  
 
- 30 - 
 
  or penal offenses; ensuring compliance with orders or judgments in judicial or administrative 
proceedings; or social security, public retirement or compulsory savings schem es. 
5.3  General Exceptions  
5.4.  Article XX of the GATT 1994 and its interpretive notes are incorporated into and made part of 
the Agreement, mutatis mutandis , for the purposes of: Chapter 2 (National Treatment and Market 
Access for Goods), Protocol 1 (Concerning the Definition of the Concept of “Originating Products” 
and Methods of Administrative Co -operation), Chapter 3 (Trade Remedies), Chapter 4 (Sanitary a nd 
Phytosanitary Measures), Chapter 5 (Technical Barriers to Trade), Chapter 6 (Customs and Trade 
Facilitation); and Chapter 9 (Electronic Commerce), Chapter 10 (Financial Services) and Chapter 11 
(Temporary Movement of Natural Persons), except to the exte nt that a provision of these Chapters 
applies to services or investment  (Article 18.7) .  
5.5.  The Parties understand that the measures referred to in Article XX(b) of the GATT 1994 include 
environmental measures necessary to protect human, animal, or plant life  or health, and that 
Article  XX(g) of the GATT 1994 applies to measures relating to the conservation of living and non -
living exhaustible natural resources.  
5.6.  Article XIV of the GATS (including its footnotes) is incorporated into and made part of the 
Agreeme nt, mutatis mutandis, for the purposes of: Chapter 7 (Cross Border Trade in Services), 
Chapter 8 (Telecommunications) and Chapter 10 (Financial Services); and Chapter 9 (Electronic 
Commerce) and Chapter 11 (Temporary Movement of Natural Persons), to the ex tent that a 
provision of these Chapters applies to services  (Article 18.7).  
5.7.  The Parties understand that the measures referred to in Article XIV (b) of the GATS include 
environmental measures necessary to protect human, animal, or plant life or health.  
5.4  Secu rity Exceptions  
5.8.  Nothing in the Agreement shall be construed: to require a Party to furnish or allow access to 
any information the disclosure of which it determines to be contrary to its essential security interests; 
or to preclude a Party from applying mea sures that it considers necessary for the fulfilment of its 
obligations with respect to the maintenance or restoration of international peace or security, or the 
protection of its own essential security interests  (Article 18.8) . 
5.5  Taxation  
5.9.  Except as otherwis e provided , nothing in the Agreement shall apply to taxation measures. 
Nothing in the Agreement shall affect the rights and obligations of either Party under any tax 
agreement to which both Parties are party . In the event of any inconsistency between the A greement 
and any such agreement , the other agreement  shall prevail to the extent of the inconsistency. In 
the case of a bilateral tax agreement between the Parties, the competent authorities under that 
agreement shall have sole responsibility for determining whether any inconsistency exists between 
the Agreement and that agreement.  
5.6  Accession and Withdrawal  
5.10.   The Agreement contains no provisions on accession. The agreement may be terminated six 
months after a Party has notified the other Party of its intention to do so (Article 18.12).  
5.7  Institutional framework  
5.11.   The Parties establish a Joint Committee (Article 18 .1) that may set up sub -committees, 
working groups or any other bodies it deems appropriate (Article 18.2).  The first meeting of the 
Joint Committee shall be held within one year after the entry into force of the Agreement and 
thereafter every two years.16 The Joint Committee is responsible for the proper functioning of the 
                                                
16 According to the Parties the Joint Committee has not yet met and no sub -committees have been 
formed. However, there are negotiations to set a meeting for the Joint Committee in the third quarter of 2019 
or the first quarter of 2020.  WT/REG392/1  
 
- 31 - 
 
  Agreement and shall supervise and facilitate its implementation and application. Without prejudice 
to the Agreement's dispute settlement procedures, the Committee shall seek to solve prob lems 
which might arise in areas covered by the Agreement and shall consider any other matter of interest 
relating to an area covered by the Agreement.  
5.12.   The Joint Committee may modify the Agreement where it is specifically empowered to do so 
and to adopt int erpretations of the provisions of the Agreement which shall be binding on the Parties 
and all bodies set up under the Agreement including arbitration panels. The Parties establish a Sub-
Committee on Sanitary and Phytosanitary Measures (Article 4.13).  
5.8  Dispu te settlement  
5.13.   Chapter 17 lays out  the dispute settlement  mechanism . Except as otherwise provided in the 
Agreement, Chapter 17 applies with respect to the avoidance or settlement of all disputes between 
the Parties regarding the interpretation or applicatio n of the provisions of the Agreement or wherever 
a Party considers that a measure of the other Party is inconsistent with the obligations under the 
Agreement's provisions; or the other Party has failed to carry out its obligations under the provisions 
of the Agreement (Article 17.2).  
5.14.   The Agreement provides for a choice of forum in cases where a dispute arises under the 
Agreement  and the WTO Agreement or any other agreement to which both Parties are party. Once 
the forum has been selected it shall be used to  the exclusion of other fora (Article  17.3). The Parties 
agree to try to solve disputes through consultations. Should consultations fail to resolve a matter 
within 60 days of the date of the receipt  of the request (30 days in cases of urgency), the complai ning 
Party may request the establishment of an arbitration panel.  
5.15.   The panel is comprised of three members: each Party appoints one member within 30 days 
of the receipt of the request and the two members shall agree on a third within 30 days . Within 
seven days of the designation of the third member the Parties shall approve or disapprove the 
appointment of that member  who shall, if approved, act as the chairperson . If the third member has 
not been designated within 30 days of the appointment of the second m ember or one of the Parties 
disapproves the appointment of the third member, the Director -General (DG) of the WTO shall, at 
the request of either Party, appoint a chairperson within a further period of 30 days. If one of the 
Parties does not appoint a memb er within 30 days of the receipt of the request, the other Party may 
inform the DG of the WTO who shall appoint the chairperson of the arbitration panel within 30 days 
and the chairperson shall upon appointment request the Party which has not appointed a m ember 
to do so within 14 days. If this is not done the chairperson shall inform the DG of the WTO who shall 
make the appointment within a further 30 days. If the DG of the WTO is a national of either Party, 
the Deputy DG of the WTO or officer next in senio rity who is not a national of either Party shall be 
requested to make the necessary selections (Article 17.7).  
5.16.   The arbitrators shall comply with the Code of Conduct for Arbitrators contained in Annex 17 -A. 
The arbitration panel shall meet in closed session  unless the Parties decide otherwise. The 
deliberations of the arbitration panel and the documents submitted to it shall be kept confidential 
(Article 17.8).  
5.17.   An interim panel report will normally be issued within 90 days (120 days at the latest, 
Article  17.9). Each Party may submit a written request for the arbitration panel to review precise 
aspects of the interim report within 30 days of its notification. The arbitration panel shall issue its 
final report to the Parties within 150 days (or no later than 1 80 days) from the date of the 
establishment of the arbitration panel. In cases of urgency the arbitration panel shall issue its final 
report within 90 days of the date of its establishment.  
5.18.   The implementation of the arbitration panel report and the procedure to be followed in case 
of and disagreement relating to the non-implementation of the panel report are  outlined in Article 
17.10. In the event of non -compliance with the recommendations of  the panel within the reasonable 
period of time established, and no agreement is reached on compensation, the complaining Party 
may suspend , upon notification,  the application of concessions or other obligations to the Party 
complained against (Article 17. 11). Other provisions on Chapter 17 deal with the review of any 
measure taken to comply after the suspension of concessions or other obligations (Article 17.12); 
the suspension and termination of arbitration procedures (Article 17.13); mutually agreed solu tions WT/REG392/1  
 
- 32 - 
 
  (Article 17.14); rules of procedure (Article 17.15); rules of interpretation (Article 17.16); and 
expenses (Article 17.17).  
5.19.   In the event of an investment dispute, an investor -state dispute settlement mechanism 
(ISDS) is established in Section 12.B. The ISDS mechanism does not apply to any dispute concerning 
measures adopted or maintained or any treatment accorded to investors or investments by a Party 
in respect of tobacco or to bacco -related products.  
5.20.   Disputes shall as far as possible be settled through consultation and negotiation. I f the dispute 
cannot be settled within six months  it may be submitted to arbitration  under ICSID, UNCITRAL or 
any other arbitral institution or und er any other arbitration rules that the disputing parties agree on . 
Where a tribunal makes a final award against a respondent, monetary damages and any applicable 
interest and/or restitution of property  (or monetary damages and any applicable interest in l ieu of 
restitution) may be awarded  (Article 12.20) . No claim to arbitration may be submitted if more than 
three years have elapsed from the time the claimant became aware (or should reasonably have 
become aware) of a breach of obligations of the Agreement causing loss or damage to the claimant 
or its covered investment  (Article 12.15) . 
5.9  Relationship with other agreements concluded by the Parties  
5.21.   The Parties affirm their existing rights and obligations with respect to each other under 
existing bilateral and m ultilateral agreements to which both Parties are party, including the WTO 
Agreement. In the event of any inconsistency between the Agreement and other agreements to 
which both Parties are party, the Parties shall immediately consult each other with a view to finding 
a mutually satisfactory solution, taking into consideration general principles of international law 
(Article 18.14).  
5.22.   Regional trade agreements to which Singapore and Turkey are parties are listed in Table  5.1. 
Table 5.1 Turkey and Singapore: Participation in other RTAs (notified and non -notified in 
force), as of 21 February 2019  
RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
TURKEY  
Turkey - Republic of Moldova  01-Nov-16 Goods  2016 GATT Art. XXIV  
Turkey - Malaysia  01-Aug-15 Goods  2017 GATT Art. XXIV  
Turkey - Mauritius  01-Jun-13 Goods  2013 GATT Art. XXIV  
Republic of Korea - Turkey  01-May-13 Goods  2013 GATT Art. XXIV  
Turkey - Jordana 01-Mar-11 Goods  2011 GATT Art. XXIV  
Turkey - Chile 01-Mar-11 Goods  2011 GATT Art. XXIV  
Turkey - Serbia  01-Sep-10 Goods  2010 GATT Art. XXIV  
Turkey - Montenegro  01-Mar-10 Goods  2010 GATT Art. XXIV  
Turkey - Georgia  01-Nov-08 Goods  2009 GATT Art. XXIV  
Turkey - Albania  01-May-08 Goods  2008 GATT Art. XXIV  
Egypt - Turkey  01-Mar-07 Goods  2007 Enabling Clause  
Turkey - Syriab 01-Jan-07 Goods  2007 GATT Art. XXIV  
Turkey - Morocco  01-Jan-06 Goods  2006 GATT Art. XXIV  
Turkey - Tunisia  01-Jul-05 Goods  2005 GATT Art. XXIV 
Turkey - Palestinian Authority  01-Jun-05 Goods  2005 GATT Art. XXIV  
Turkey - Bosnia and Herzegovina  01-Jul-03 Goods  2003 GATT Art. XXIV  
Turkey - North  Macedonia  01-Sep-00 Goods  2001 GATT Art. XXIV  
Turkey - Israel  01-May-97 Goods  1998 GATT Art. XXIV 
European Union - Turkey  01-Jan-96 Goods  1995 GATT Art. XXIV  
EFTA - Turkey  01-Apr-92 Goods  1992 GATT Art. XXIV  
Economic Cooperation Organization (ECO)  17-Feb-92 Goods  1992 Enabling Clause  
Protocol on Trade Negotiations (PTN)  11-Feb-73 Goods  1971 Enabling Clause  
Turkey - Faeroe Islands  01-Oct-17 Goods  Not notified  
Turkey - Iran 01-Jan-15 Goods  Not notified  WT/REG392/1  
 
- 33 - 
 
  RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
ECO - Accession of Afghanistanc n.a. Goods  Not notified  
ECO - Accession of Tajikistanc n.a. Goods  Not notified  
Preferential Trade Agreement among  
D-8 Member Statesd 2016 Goods  Not notified  
SINGAPORE  
Singapore - Chinese Taipei  19-Apr-14 Goods & 
Services  2014 GATT Art. XXIV & GATS 
Art. V  
Gulf Cooperation Council (GCC) - 
Singapore  01-Sep-13 Goods & 
Services  2015 Enabling Clause & GATS 
Art. V  
Costa Rica - Singapore  01-Jul-13 Goods & 
Services  2013 GATT Art. XXIV & GATS 
Art. V  
ASEAN - Republic of Korea  01-Jan-10 
14-Oct-10 Goods  
Services  2010 Enabling Clause, GATT 
Art. XXIV  
GATS Art. V  
ASEAN - Australia - New Zealand  01-Jan-10 Goods & 
Services  2010 GATT Art. XXIV & GATS 
Art. V  
ASEAN - India 01-Jan-10 
01-Jul-15 Goods  
Services  2010 
2015 Enabling Clause  
GATS Art. V  
Peru - Singapore  01-Aug-09 Goods & 
Services  2009 GATT Art. XXIV & GATS 
Art. V  
China - Singapore  01-Jan-09 Goods & 
Services  2009 GATT Art. XXIV & GATS 
Art. V  
ASEAN - Japan  01-Dec-08 Goods  2009 GATT Art. XXIV  
Panama - Singapore  24-Jul-06 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
Trans -Pacific Strategic Economic 
Partnership  28-May-06 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
Republic of Korea - Singapore  02-Mar-06 Goods & 
Services  2006 GATT Art. XXIV & GATS 
Art. V  
Jordan - Singapore  22-Aug-05 Goods & 
Services  2006 GATT Art. XXIV & GATS 
Art. V  
India - Singapore  01-Aug-05 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
ASEAN - China  01-Jan-05 
01-Jul-07 Goods  
Services  2005 
2008 Enabling Clause  
GATS Art. V  
United States - Singapore  01-Jan-04 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  
Singapore - Australia  28-Jul-03 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  
EFTA - Singapore  01-Jan-03 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  
Japan - Singapore  30-Nov-02 Goods & 
Services  2002 GATT Art. XXIV & GATS 
Art. V  
New Zealand - Singapore  01-Jan-01 Goods & 
Services  2001 GATT Art. XXIV & GATS 
Art. V  
ASEAN Free Trade Area (AFTA)  01-Jan-93 Goods  1992 Enabling Clause  
Global System of Trade Preferences among 
Developing Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
ASEAN Framework Agreement on Services 
(AFAS)  12-Aug-98 Services  Not notified  
Sri Lanka - Singapore  01-May-18 Goods & 
Services  Not notified  
a  According to Turkey 's official Website ( https://www.trade.gov.tr/free -trade-agreements ), the  FTA 
between Turkey and Jordan was repealed on 22 November 2018.   
B According to Turkey the FTA was suspended for politica l reasons as of 6 December 2011.  
c The notification made in July 1992 (L/7047) indicated that the parties to the ECO Trade Agreement 
were as follows: Iran, Pakistan and Turkey.  
d Developing -8, is an organization for development cooperation among the follow ing countries: 
Bangladesh, Egypt, Indonesia, Iran, Malaysia, Nigeria, Pakistan and Turkey.   
n.a.  not available  
Source:  WTO Secretariat. Further information may be found in the WTO Database on RTAs: 
http://rtais.wto.or g.  WT/REG392/1  
 
- 34 - 
 
  5.10  Government procurement  
5.23.   Chapter 13 deals with government procurement. The Chapter applies to any measure 
regarding covered procurement, whether or not it is conducted exclusively or partially by electronic 
means (Article 13.2). Further details on the scope and coverage of government procurement under 
the Agreement are laid out in Article 13.2. The Chapter provides for general principles including 
national treatment and non -discrimination, conduct of procurement, rules o f origin and measures 
not specific to procurement; industry development; information on the procurement system; 
notices; conditions for participation; qualification of suppliers; technical specifications and tender 
documentation; time periods; negotiations; limited tendering; electronic auc tions; treatment of 
tenders and awarding of contract s; transparency of procurement information; disclosure of 
information; domestic review procedures; and modifications and rectifications to coverage. 
Chapter  13 also contains disciplines on security and ge neral exceptions.  
5.24.   The Parties' commitments are in Annexes 13 -A to 13 -I. Annex 13 -A list the parties' entities 
at central government level, while Annexes 13 -B and 13 -C list those at sub -central level and other 
entities. Goods commitments are listed in Annex 13 -D, services commitments in Annex 13 -E and 
construction services in Annex 13-F. General notes and derogations, means of publication and public 
private partnerships are listed in Annexes 13 -G to 13 -I. Singapore is a party to the revised GPA, 
Turkey is an observer.  
5.25.   The Parties' thresholds for goods, services and construction under the Agreement and the 
enhanced GPA (in the case of Singapore) are in Table 5.2.17 Singapore's thresholds for central 
entities under the enhanced GPA are higher than those un der the Agreement. For other entities 
Singapore's thresholds are the same, but more  entities are covered under the Agreement than in its 
enhanced GPA commitments.  
Table 5.2 Parties' Thresholds for Goods, Services and Construction, SDRs  
 Turkey  Singapore  
 FTA FTA Enhanced GPA  
Central Entities     
 Goods  130,000  50,000  130,000  
 Services   130,000  50,000  130,000  
 Construction  5,000,000  5,000,000  5,000,000  
Sub-Central Entities     
 Goods  200,000  n.a. n.a. 
 Services   200,000  n.a. n.a. 
 Construction  5,000,000  n.a. n.a. 
Other Entities     
 Goods  400,000  400,000  400,000  
 Services   400,000  400,000  400,000  
 Construction  5,000,000  5,000,000  5,000,000  
Source:  Annexes 13 -A, 13 -B and 13 -C of the Agreement and Singapore's commitments under the GPA . 
 
5.11  Intellectual property rights  
5.26.   Chapter 15 applies to intellectual propert y rights which are defined as all categories of 
intellectual property as in Sections 1 -7 of Part II of the TRIPS Agreement. The Parties recall their 
commitments under the TRIPS Agreement and the Paris Convention for the Protection of Industrial 
Property. Each Party is free to establish its own regime for exhaustion of intellect ual property rights 
subject to the relevant provisions of the TRIPS Agreement.  
5.27.   With respect  to copyright  and related rights, the Agreement refers to the international 
agreements the Parties shall comply with18  as well as optional protection Parties may con fer19 
                                                
17 Singapore does not have sub -central entities.  
18 The Berne Convention for the Protection of Literary and Artistic Works (of 9 September 1886, as last 
revised at Paris on 24 July 1971), the WIPO Copyright Treaty (adopted in Geneva on 20 December 1996), the 
WIPO Performances and Phonograms Treaty (adopted in Geneva on 20 December 1996), and the TRIPS 
Agreement.  
19 The Parties may provide for protection of performers, producers of phonograms and broadcasting 
organizations in ac cordance with the relevant provisions of the International Convention for the Protection of 
Performers, Producers of Phonograms and Broadcasting Organizations (done at Rome on 26 October 1961).  WT/REG392/1  
 
- 35 - 
 
  (Article 15.3); contains the applicable  terms of protection  for the various rights  (Article 15.4); 
presumptions relating to copyright and related rights  in civil proceedings  (Article  15.5), cooperation 
on collective management of rights (Article 15.6); protection of technological measures 
(Article  15.7); and protection of rights management information (Article  15.8). The terms of 
protection granted under the Agreement are longer than those in the TRIPS Agreement, e.g. shall 
not be less th an life of the author plus 70 years and for cinematographic works 70 years shall not 
be less than 70 years after the work has been made public.  
5.28.   In trademarks the Parties shall make all reasonable efforts to comply with the Trademark Law 
Treaty and the Sing apore Treaty on the Law of Trademarks  (Article 15.9) . Other articles  deal with 
registration procedure s (Article 15.10); well -known trademarks (Article 15.11); and exceptions to 
the rights conferred by a trademark (Article 15.12).  
5.29.   With respect to geographic al indications (GIs), each Party shall provide a system for the 
protection of GIs in accordance with the TRIPS Agreement and protect the GIs of the other Party in 
accordance with its legislation (Article 15.14).  
5.30.   With respect to registered designs, the Part ies shall provide for the protection of 
independently created designs that are new or original. This protection shall be provided by 
registration and shall confer exclusive rights upon their holders. Other provisions on designs deal 
with the rights conferr ed by registration (Article 15.16) ; the term of protection (which is the same 
as the TRIPS Agreement)  (Article 15.17) ; and exceptions (Article 15.18).  
5.31.   For patents, the Parties recall the obligations under the Patent Cooperation Treaty (done at 
Washington o n 19 June 1970, amended on 28 September 1979 and modified on 3 February 1984). 
They shall, where appropriate, make all reasonable efforts to comply with Article s 1-16 of the Patent 
Law Treat y (adopted in Geneva on 1 June 2000)  in a manner consistent with t heir domestic law and 
procedures . The Parties recognise the importance of the Declaration on the TRIPS Agreement and 
Public Health and shall respect the decision of the WTO General Council of 30 August 2003 on 
implementation of paragraph 6 of the Doha Decl aration on the TRIPS Agreement and Public Health, 
as well as the decision of the General Council of 6 December 2005 on Amendment of the TRIPS 
Agreement.  Other disciplines of Chapter 15 deal with the protection of test data submitted to obtain 
an administra tive marketing approval to put an agricultural chemical product on the market; plant 
varieties; enforcement, and cooperation .  
5.12  Electronic Commerce  
5.32.   Chapter 9 of the Agreement applies to electronic commerce.  The Parties agree not to impose 
customs duties on electronic transmissions, including on content transmitted electronically between 
a person of a Party and a person of the other Party (Article 9.3).  The Agreement does not preclude 
a Party from imposing internal taxes, fees or other charges on content tran smitted electronically, 
provided they are imposed in a manner consistent with the Agreement.  
5.33.   The Parties agree to the non -discriminatory treatment of digital products. Such treatment 
does not apply to subsidies or grants provided by a Party including gover nment -supported loans, 
guarantees, and insurance, or to any measure affecting broadcasting (Article 9.4). The Parties shall 
maintain domestic legal frameworks governing electronic transactions consistent with the principles 
of the UNCITRAL Model Law on Ele ctronic Commerce (1996) or the UN Convention on the Use of 
Electronic Communications in International Contracts (New York, 2005). Other provisions of Chapter 
9 relate to electronic authentication and electronic signatures, personal data protection , paperle ss 
trading and cooperation.  
5.12.1   Competition  
5.34.   Chapter 14 deals with competition and related matters.  The Parties recognise the importance 
of free and undistorted competition in their trade relations  and acknowledge that anti -competitive 
business conduct or anti -competitive transactions have the potential to distort the proper functioning 
of their markets and undermine the benefits of trade liberalization.  The Parties agree to maintain in 
their respective territories comprehensive legislation which addresses horizontal agreements 
between undertakin gs that prevent, restrict or distort competition in their own territory; abuses by WT/REG392/1  
 
- 36 - 
 
  one or more undertakings of a dominant position; and concentrations between undertakings which 
result in a substantial lessening of competition (Article 14.1).  
5.35.   The Parties agree to maintain their autonomy in developing and enforcing their laws and agree 
to maintain authorities responsible for the effective enforcement of legislation.  Other provisions of 
Chapter 14 deal with cooperation and coordination in law enforcement, confidentiality and 
consultations. Neither Party shall have recourse to the Agreement's  dispute settlement provisions 
for any matter arising under Chapter 14.WT/REG392/1  
 
- 37 - 
 
  ANNEX 1  
1. A comparison between the scheduled elimination of tariffs applied to the Parties' mutual 
imports and the duty rates applied by them on MFN imports is shown in Tables A1.1 and A 1.2, by 
HS Chapters 1 -24 (agricultural products), 25 -97 (industrial products)  and total products. Applied 
MFN duty rates in 201 6 serve as a comparison.  
2. Singapore 's overall average applied MFN tariff rate in 201 7 was 0% (Table A1.1) . All industrial 
products  are duty -free and the share of duty -free lines for agricultural products was 99.6%. Upon 
the Agreement's entry into force all lines bec ame duty -free.  
Table A1. 1 Singapore: Indicators of MFN tariff rates and preferential rates for imports 
from Turkey  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2017 0.0 0.0 99.9 0.0 0.0 99.6 0.0 0.0 100.0  
Turkey  2017 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data from the WTO -IDB. 
 
3. Turkey 's overall average applied MFN tariff rate in 201 7 was 12.7% (Table A1.2) . The average 
applied tariff on agricultural goods in HS Chapters 1 -24 was 48.1%, compared to an average applied 
tariff of 4.3% on industrial goods . Duty -free tariff lines accounted for 22.7% of all tariff lines. Upon 
entry into force of the Agreement, the  share of duty -free tariff lines in agricultural products  rose 
from 9.4% to 15.0%, while the share of duty -free tariff lines in industrial products  rose from 25.8% 
to 95.8%. At the end of the transition period in 2027, ten  years after the entry into force of the 
Agreement, Singapore's  exporters will face zero duties on 95.0% of Turkey 's tariff lines ( 99.8% for 
industrial products  and 74.7% for agricultural products ).  
Table A1. 2 Turkey: Indicators of MFN tariff rates and preferential rates for imports from 
Singapore  
Origin of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2017 12.7 16.4 22.7 48.1 53.1 9.4 4.3 5.8 25.8 
Singapore  2017 8.1 41.2 80.3 41.3 48.6 15.0 0.3 6.0 95.8 
 2018 7.4 37.6 80.3 37.7 44.4 15.0 0.2 5.1 95.8 
 2019 6.7 34.0 80.3 34.2 40.2 15.0 0.2 4.2 95.8 
 2020 6.0 30.5 80.4 30.6 36.0 15.0 0.1 3.3 95.9 
 2021 5.3 26.8 80.4 27.0 31.8 15.0 0.1 2.4 95.9 
 2022 4.5 25.6 82.3 23.4 27.6 15.0 0.1 3.4 98.3 
 2023 3.8 21.7 82.3 19.8 23.3 15.0 0.0 2.2 98.3 
 2024 3.1 62.3 95.0 16.2 64.0 74.6 0.0 8.6 99.8 
 2025 3.1 62.3 95.0 16.2 64.0 74.6 0.0 8.6 99.8 WT/REG392/1  
 
- 38 - 
 
  Origin of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
 2026 3.1 62.3 95.0 16.2 63.9 74.6 0.0 8.6 99.8 
 2027 3.1 62.4 95.0 16.2 64.1 74.7 0.0 8.6 99.8 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data from the Turkish authorities.  
 
4. Table A1. 3 shows the market access opportunities in Singapore  for Turkey 's top 25 exports, 
which in 201 4-2016 accounted for  an average of 31.7% of Turkey's  global exports. The table shows 
in which year all HS 8 -digit tariff lines corresponding to the product definition will become duty free 
under the Agreement.  
5. Turkey's  top 25 exports cover a total of 230 HS lines all of which were already duty free on 
an MFN basis in Singapore's  market in 201 7.  
Table A1. 3 Singapore: Market access opportunities under the agreement for Turkey's top 
25 exports to the world  
Turkey's top export products in 2014 -2016  Access Conditions to 
Singapore's import markets  
HS number and description of the product  Share in 
global 
exports  
(%) MFN 2017  
Average 
MFN 
applied 
rate 
(%) No. of lines  
duty-
free  dutiable  
710812  Gold, incl. gold plated with platinum, unwrought, for 
non-monetary purposes  4.2 0.0 1  
870421  Motor vehicles for the transport of goods  2.7 0.0 8  
711319  Articles of jewellery and parts thereof  2.6 0.0 2  
721420  Bars and rods, of iron or non -alloy steel  2.2 0.0 8  
870322  Motor cars and other motor vehicles principally 
designed for the transport of persons  1.7 0.0 7  
271019  Medium oils and preparations, of petroleum or 
bituminous minerals, not containing biodiesel, n.e.s.  1.4 0.0 16  
271012  Light oils and preparations, of petroleum or bituminous 
minerals  1.4 0.0 14  
870331  Motor cars and other motor vehicles principally 
designed for the transport of persons  1.2 0.0 9  
570242  Carpets and other floor coverings, of man -made textile 
materials  1.2 0.0 2  
610910  T-shirts, singlets and other vests of cotton, knitted or 
crocheted  1.1 0.0 2  
852872  Reception apparatus for television, colour  1.1 0.0 4  
610990  T-shirts, singlets and other vests of textile materials, 
knitted or crocheted  1.0 0.0 3  
080222  Fresh or dried hazelnuts or filberts "corylus spp.", 
shelled  0.9 0.0 1  
854449  Electric conductors, for a voltage <= 1.000 v, 
insulated, not fitted with connectors, n.e.s.  0.9 0.0 12  
870323  Motor cars and other motor vehicles principally 
designed for the transport of persons  0.9 0.0 22  
620462  Women's or girls' trousers, bib and brace overalls, 
breeches and shorts of cotton  0.9 0.0 1  
870210  Motor vehicles for the transport of >= 10 persons  0.9 0.0 10  
870899  Parts and accessories, for tractors, motor vehicles for 
the transport of ten or more persons  0.8 0.0 11  WT/REG392/1  
 
- 39 - 
 
  Turkey's top export products in 2014 -2016  Access Conditions to 
Singapore's import markets  
HS number and description of the product  Share in 
global 
exports  
(%) MFN 2017  
Average 
MFN 
applied 
rate 
(%) No. of lines  
duty-
free  dutiable  
870332  Motor cars and other motor vehicles principally 
designed for the transport of persons  0.8 0.0 22  
620342  Men's or boys' trousers, bib and brace overalls, 
breeches and shorts, of cotton  0.7 0.0 2  
840999  Parts suitable for use solely or principally with 
compression -ignition internal combustion piston engine  0.7 0.0 55  
110100  Wheat or meslin flour  0.7 0.0 2  
845011  Fully-automatic household or laundry -type washing 
machines, of a dry linen capacity <= 6 kg  0.6 0.0 2  
611020  Jerseys, pullovers, cardigans, waistcoats and similar 
articles, of cotton, knitted or crocheted  0.6 0.0 1  
870829  Parts and accessories of bodies for tractors, motor 
vehicles for the transport of ten or more persons  0.6 0.0 13  
TOTALS  31.7  230 0 
Note:  Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on data from the WTO -IDB and UNSD -Comtrade databases.  
 
6. Table A1. 4 shows the market access opportunities in Turkey  for Singapore's  top 25 exports, 
which in 201 4-2016 accounted for an average of 50.5% of Singapore's  global exports. The table 
shows in which year all HS 8 -digit tariff lines corresponding to the product defi nition will become 
duty free under the Agreement.  
7. Singapore's  top 25 exports cover a total of 149 HS lines of which 59 were already duty free 
on an MFN basis in Turkey's  market in 201 7. The remaining 90 lines are liberalized upon the 
Agreement's entry into force . 
Table A1. 4 Turkey: Market access opportunities under the agreement for Singapore's top 
25 exports to the world  
Singapore's top export products  
in 2014 - 2016  Access Conditions to Turkey's 
import ma rkets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2017  
No of duty -free 
lines under the 
Agreement in 
2017  Average MFN 
applied rate 
(%) No. of lines  
Duty 
free Duti-
able 
854239  Electronic integrated circuits  8.7 0.0 3   
854231  Electronic integrated circuits as processors and 
controllers  8.6 0.0 3   
271019  Medium oils and preparations, of petroleum or 
bituminous minerals, not containing biodiesel, n.e.s.  8.5 3.7  41 41 
271012  Light oils and preparations, of petroleum or 
bituminous minerals  4.6 4.7  18 18 
854232  Electronic integrated circuits as memories  2.3 0.0 10   
880330  Parts of aeroplanes or helicopters, n.e.s.  1.6 2.7  1 1 
851712  Telephones for cellular networks "mobile telephones" 
or for other wireless networks  1.5 0.0 3   
844399  Parts and accessories of printers, copying machines 
and facsimile machines, n.e.s.  1.2 0.0 4   
962000  Monopods, bipods, tripods and similar articles  1.1 3.2 1 2 2 
710813  Gold, incl. gold plated with platinum, in semi -
manufactured forms, for non -monetary purposes  1.0 0.0 2   WT/REG392/1  
 
- 40 - 
 
  Singapore's top export products  
in 2014 - 2016  Access Conditions to Turkey's 
import ma rkets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2017  
No of duty -free 
lines under the 
Agreement in 
2017  Average MFN 
applied rate 
(%) No. of lines  
Duty 
free Duti-
able 
847150  Processing units for automatic data -processing 
machines  1.0 0.0 2   
854290  Parts of electronic integrated circuits, n.e.s.  0.9 0.0 1   
292249  Amino -acids and their esters; salts thereof  0.9 6.2 1 22 22 
851762  Machines for the reception, conversion and 
transmission or regeneration of voice, images or 
other data, incl. switching and routing apparatus  0.8 0.0 2   
843143  Parts for boring or sinking machinery of subheading 
8430.41 or 8430.49, n.e.s.  0.8 0.0 1   
847170  Storage units for automatic data -processing 
machines  0.8 0.0 12   
711319  Articles of jewellery and parts thereof  0.8 2.5  3 3 
854390  Parts of electrical machines and apparatus, having 
individual functions, n.e.s. in chapter 85  0.8 3.7  2 2 
847330  Parts and accessories of automatic data -processing 
machines or for other machines of heading 8471, 
n.e.s.  0.7 0.0 2   
854190  Parts of diodes, transistors and similar 
semiconductor devices; photosensitive 
semiconductor devices, light emitting diodes and 
mounted piezoelectric crystals, n.e.s.  0.7 0.0 1   
300460  Medicaments containing antimalarial active principles  0.6 0.0 1   
300490  Medicaments consisting of mixed or unmixed 
products for therapeutic or prophylactic purposes  0.6 0.0 1   
854140  Photosensitive semiconductor devices, incl. 
photovoltaic cells  0.6 0.0 6   
854233  Electronic integrated circuits as amplifiers  0.6 0.0 2   
841191  Parts of turbojets or turbopropellers, n.e.s.  0.6 1.4 1 1 1 
Total  50.5  59 90 90 
Note:  Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on data from the Turkish authorities and UNSD, Comtrade database.  
 
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